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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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Tax Compliance (Active Tax Payers) and Non-Oil Tax Revenue in Nigeria: Exposition of Fiscal Exchange Theory and Expectation Proposition

2023WORLD JOURNAL OF FINANCE AND INVESTMENT RESEARCHJournalOpen access

10.56201/wjfir.v7.no1.2023.pg83.97 Full text0 citations

Authors

2 authors.

Olubunmi Omotayo EfuntadeFirst author
- Federal University Oye Ekiti (NG)
as printed: Olubunmi Omotayo EFUNTADE
Alani Olusegun EfuntadeSenior author
- Federal University Oye Ekiti (NG)
as printed: Alani Olusegun EFUNTADE

Fields

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

Taxation and Compliance Studieslevel 3 · 0.99
Fiscal Policy and Economic Growthlevel 3 · 0.98
Corporate Taxation and Avoidancelevel 3 · 0.97

Sources

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

openalexseen September 9, 2026
2023 · WORLD JOURNAL OF FINANCE AND INVESTMENT RESEARCH · 0 citations
https://openalex.org/W4386930043

Tax Compliance (Active Tax Payers) and Non-Oil Tax Revenue in Nigeria: Exposition of Fiscal Exchange Theory and Expectation Proposition · Sankore