Countries
Institutions
Fields
Rankings
Compare

Search institutions, scholars, countries and publications

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.

Built from

OpenAlex — works, authorships, subject classification
ROR — institutional identity
ORCID — researcher identity
Crossref — publisher confirmation

Browse

Countries
Institutions
Fields
Rankings
What we cover

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.

Tax Administration in Nigeria’s Local Government: Constraint of Internally Generated Revenue

2022UMYU Journal of Accounting and Finance ResearchJournalOpen access

10.61143/umyu-jafr.4(1)2022.004 Full text0 citations

Authors

4 authors across 3 institutions in 1 country.

Zakariya’u GuramaFirst author
- Gombe State University (NG)
Iliya Garba
- Gombe State University (NG)
Jamila Muktar
- Gombe State University (NG)
Musa ShehuSenior author
- Kwara State Polytechnic (NG)
- Hussaini Adamu Federal Polytechnic (NG)

Fields

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

Local Government Finance and Decentralizationlevel 3 · 0.12
Taxation and Compliance Studieslevel 3 · 0.10
Fiscal Policy and Economic Growthlevel 3 · 0.06

Sources

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

openalexseen September 9, 2026
2022 · UMYU Journal of Accounting and Finance Research · 0 citations
https://openalex.org/W7124564921

Tax Administration in Nigeria’s Local Government: Constraint of Internally Generated Revenue · Sankore