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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.

Does Value Added Tax Burden Reduce Human Capital Development? Evidence from Nigeria?

2025European Journal of Accounting Auditing and Finance ResearchJournalOpen access

10.37745/ejaafr.2013/vol13n996108 Full text0 citations

Authors

3 authors across 2 institutions in 2 countries.

Benjamin Chibuzo NduFirst author
Elizabeth Ifeyinwa Nnajieze
- Enugu State University of Science and Technology (NG)
Alex Onyeji IgweSenior author
- Enugu State University of Science and Technology (NG)

Fields

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

Taxation and Compliance Studieslevel 3 · 0.31
Fiscal Policy and Economic Growthlevel 3 · 0.19
Financial Literacy, Pension, Retirement Analysislevel 3 · 0.05

Sources

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

openalexseen September 9, 2026
2025 · European Journal of Accounting Auditing and Finance Research · 0 citations
https://openalex.org/W4415722730

Does Value Added Tax Burden Reduce Human Capital Development? Evidence from Nigeria? · Sankore