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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.

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A conceptual model for standardized taxation of SMES in Nigeria: Addressing multiple taxation

2023International Journal of Frontline Research and ReviewsJournalOpen access

10.56355/ijfrr.2023.1.4.0035 Full text1 citations

Authors

5 authors across 3 institutions in 3 countries.

Ifeanyi Chukwunonso OkekeFirst authorCorresponding
Edith Ebele Agu
Onyinye Gift Ejike
- University of Lagos (NG)
Chikezie Paul-Mikki Ewim
Mobolaji Olalekan KomolafeSenior author
- Zenith University College (GH)

Fields

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

Corporate Taxation and Avoidancelevel 3 · 0.97
Taxation and Compliance Studieslevel 3 · 0.92

Sources

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

openalexseen September 9, 2026
2023 · International Journal of Frontline Research and Reviews · 1 citations
https://openalex.org/W4402720521

A conceptual model for standardized taxation of SMES in Nigeria: Addressing multiple taxation · Sankore