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.

SMEs Tax Compliance Behaviour in Emerging Economies: Do Tax Compliance Costs Matter? Evidence from Ghana

2023Journal of Accounting Ethics & Public PolicyJournalOpen access

10.60154/jaepp.2023.v24n2p27 Full text9 citations

Authors

1 authors across 2 institutions in 1 country.

Bruce-Twum ErnestFirst authorCorresponding
- University of Ghana (GH)
- Central University (GH)
as printed: Ernest Bruce-Twum

Fields

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

Taxation and Compliance Studieslevel 3 · 0.99
Corporate Taxation and Avoidancelevel 3 · 0.96
Corporate Governance and Financial Managementlevel 3 · 0.91

Sources

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

openalexseen September 5, 2026
2023 · Journal of Accounting Ethics & Public Policy · 9 citations
https://openalex.org/W4391495077

SMEs Tax Compliance Behaviour in Emerging Economies: Do Tax Compliance Costs Matter? Evidence from Ghana · Sankore