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

2026Journal of Economics Finance and Management StudiesJournalOpen access

10.47191/jefms/v9-i2-49 Full text0 citations

Authors

4 authors.

Ajagun, Olusegun PeterFirst author
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.

Taxation and Compliance Studieslevel 3 · 0.13
Corporate Taxation and Avoidancelevel 3 · 0.11
Fiscal Policy and Economic Growthlevel 3 · 0.04

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/W7133362554

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