Kyari, Adam Konto. “Balancing the Interests of Parties in Contractual Relationship: How Fair Is the Nigerian Petroleum Tax System to the State and the Oil Majors?”. International Journal of Energy Economics and Policy, vol. 10, no. 1, Nov. 2019, pp. 49-56, https://econjournals.com.tr/index.php/ijeep/article/view/8384.