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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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The Nexus Between the Revised Finance Act 2023 And company Income Tax & Value Added Tax in Nigeria

2026Journal of Economics Finance and Management StudiesJournalOpen access

10.5281/zenodo.18832845 Full text0 citations

Authors

4 authors.

Olusegun Peter AjagunFirst author
- Lagos State University (NG)
as printed: Ajagun, Olusegun Peter
Adeyemi Babatunde Sulaiman
- Lagos State University (NG)
James Emmanuel Abuh
- Lagos State University (NG)
as printed: Abuh, James Emmanuel
Sehilat BOLARINWASenior author
- Lagos State University (NG)
as printed: Bolarinwa, Sehilat Abike

Fields

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

Corporate Taxation and Avoidancelevel 3 · 0.08
Taxation and Compliance Studieslevel 3 · 0.04
Financial Literacy and Behaviorlevel 3 · 0.02

Sources

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

openalexseen September 9, 2026
2026 · Journal of Economics Finance and Management Studies · 0 citations
https://openalex.org/W7133216422

The Nexus Between the Revised Finance Act 2023 And company Income Tax & Value Added Tax in Nigeria · Sankore