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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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Digital Tax Policies and The Tax Gap in The Informal Sector in Southwest, Nigeria

2025International Journal of Accounting and Economics StudiesJournalOpen access

10.14419/1s75af60 Full text0 citations

Authors

6 authors.

Gbenga Olanrewaju AKINBOBOYEFirst author
- Afe Babalola University (NG)
as printed: Gbenga Olanrewaju Akinboboye
Muyiwa E Dagunduro,
- Afe Babalola University (NG)
as printed: Muyiwa Emmanuel Dagunduro
Muideen Adeseye Awodiran
- Afe Babalola University (NG)
Taiwo Hossein Babalola
- Afe Babalola University (NG)
Oluwatayo Olugbenga Ifelola
- Afe Babalola University (NG)
Oghenetanure Jane-Marie AkpotuSenior author
- Afe Babalola University (NG)

Fields

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

Taxation and Compliance Studieslevel 3 · 0.70
E-Government and Public Serviceslevel 3 · 0.01
Corporate Taxation and Avoidancelevel 3 · 0.01

Sources

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

openalexseen September 9, 2026
2025 · International Journal of Accounting and Economics Studies · 0 citations
https://openalex.org/W4416056680

Digital Tax Policies and The Tax Gap in The Informal Sector in Southwest, Nigeria · Sankore