Saheed Akande Shittu, Olushola Rasheed Jimoh and Mufutau Akanmu Popoola 2025. The moderating role of adoption of ifrs between tax avoidance and SMEs performance in Nigeria. The Journal of V. N. Karazin Kharkiv National University. Series: International Relations. Economics. Country Studies. Tourism. 22 (Dec. 2025), 134-144. DOI:https://doi.org/10.26565/2310-9513-2025-22-14.