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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.

The financial effects of Nigeria's new tax regime on small and medium businesses: prospects and challenges

2024Journal of Global Economics and BusinessJournalOpen access

10.58934/jgeb.v6i20.308 Full text0 citations

Authors

4 authors across 3 institutions in 2 countries.

H. B. AsiyanbiFirst author
- Federal College of Education, Kano (NG)
O. A. Fadahunsi
T.A. Osinuga
O. A. RajiSenior author
- Crescent University (NG)

Fields

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

Taxation and Compliance Studieslevel 3 · 0.97
Fiscal Policy and Economic Growthlevel 3 · 0.96
Corporate Taxation and Avoidancelevel 3 · 0.94

Sources

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

openalexseen September 9, 2026
2024 · Journal of Global Economics and Business · 0 citations
https://openalex.org/W4405685698

The financial effects of Nigeria's new tax regime on small and medium businesses: prospects and challenges · Sankore