Countries
Institutions
Fields
Rankings
Compare

Search institutions, scholars, countries and publications

Sankore

Named after the University of Sankore in Timbuktu — one of the world’s oldest centres of learning. Every figure here is computed from work-level records in our own graph, never copied from a source’s summary count.

Built from

OpenAlex — works, authorships, subject classification
ROR — institutional identity
ORCID — researcher identity
Crossref — publisher confirmation

Browse

Countries
Institutions
Fields
Rankings
What we cover

Coverage is partial and says so. A country appears with its research output only once its works have been swept; until then the portal shows whatever the graph happens to hold for it and labels it as exactly that.

Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria

2023Cogent Business & ManagementJournalOpen access

10.1080/23311975.2023.2228553 Full text22 citations

Authors

2 authors across 3 institutions in 2 countries.

Azeez Olasunkanmi OjoFirst author
- Federal Polytechnic Ayede (NG)
- The Federal Polytechnic, Ado-Ekiti (NG)
Saheed Akande ShittuSenior authorCorresponding
- Federal Polytechnic Ayede (NG)
- The Federal Polytechnic, Ado-Ekiti (NG)

Fields

Assignment is probabilistic — a work belongs to several fields in proportions.

Taxation and Compliance Studieslevel 3 · 1.00
Corporate Taxation and Avoidancelevel 3 · 0.99
Fiscal Policy and Economic Growthlevel 3 · 0.98

Sources

Several sources describing one work is the point — it means the record rests on more than one authority.

openalexseen September 9, 2026
2023 · Cogent Business & Management · 22 citations
https://openalex.org/W4382721840

Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria · Sankore