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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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Determinants of tax compliance costs of small and medium enterprises in emerging economies: Evidence from Ghana

2022Social Sciences & Humanities OpenJournalOpen access

10.1016/j.ssaho.2022.100343 Full text24 citations

Authors

3 authors across 3 institutions in 2 countries.

Bruce-Twum ErnestFirst authorCorresponding
- Central University (GH)
Schutte Danie
- North-West University (ZA)
Asare NicholasSenior author
- University of Ghana (GH)

Fields

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

Taxation and Compliance Studieslevel 3 · 1.00
Corporate Taxation and Avoidancelevel 3 · 0.98
Fiscal Policy and Economic Growthlevel 3 · 0.94

Sources

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

openalexseen September 8, 2026
2022 · Social Sciences & Humanities Open · 24 citations
https://openalex.org/W4312878166

Determinants of tax compliance costs of small and medium enterprises in emerging economies: Evidence from Ghana · Sankore