ETENG, F. O., U. I. . AGBOR, and U. I. . AGBOR. “The Challenges of Internal Revenue Generation and Inclusive Development of Local Government Areas in Cross River State, Nigeria ”. International Journal of Public Administration and Management Research , vol. 4, no. 4, July 2021, pp. 1-9, https://www.journals.rcmss.com/index.php/ijpamr/article/view/347.