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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 Review of Nigerian Tax Administration in Globalisation and Profit Shifting Challenges

2022OALibJournalOpen access

10.4236/oalib.1109030 Full text1 citations

Authors

3 authors.

Abdulrahman Olorunloga AliyuFirst author
- Nigerian Defence Academy (NG)
Ngu Solomon Kumai
- Nigerian Defence Academy (NG)
Lateef Olumide MustaphaSenior author

Fields

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

Taxation and Compliance Studieslevel 3 · 0.94
Corporate Taxation and Avoidancelevel 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
2022 · OALib · 1 citations
https://openalex.org/W4287384505

A Conceptual Review of Nigerian Tax Administration in Globalisation and Profit Shifting Challenges · Sankore