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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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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.

Practitioner viewpoint: Income recognition rules, tax justice, and tax revenue mobilization: a practitioner's perspective on taxing bank deposits

2026African Journal of Economic and Management StudiesJournalOpen access

10.1108/ajems-03-2026-818 Full text1 citations

Authors

3 authors across 4 institutions in 4 countries.

Frank Yao GbadagoFirst author
Abdallah Ali-Nakyea
- University of Pretoria (ZA)
- University of Ghana (GH)
Martin Kolbil YamborigyaSenior author

Fields

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

Corporate Taxation and Avoidancelevel 3 · 0.29
Taxation and Compliance Studieslevel 3 · 0.21
Taxation and Legal Issueslevel 3 · 0.02

Sources

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

openalexseen September 8, 2026
2026 · African Journal of Economic and Management Studies · 1 citations
https://openalex.org/W7133342695

Practitioner viewpoint: Income recognition rules, tax justice, and tax revenue mobilization: a practitioner's perspective on taxing bank deposits · Sankore