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.

Awareness and Perceptions of Small And Medium Enterprises on Nigeria’s 2025 Tax Reform Law

2026Mediterranean Journal of Social SciencesJournalOpen access

10.36941/mjss-2026-0081 Full text0 citations

Authors

3 authors across 3 institutions in 1 country.

Cletus Akpo AtahFirst author
- University of Calabar (NG)
Joseph Elom
- Ebonyi State University (NG)
as printed: Joseph O. Elom
Ochui Moses OrimSenior author
- Federal College of Education, Kano (NG)

Fields

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

Taxation and Compliance Studieslevel 3 · 0.08
Corporate Taxation and Avoidancelevel 3 · 0.08
Oil, Gas, and Environmental Issueslevel 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
2026 · Mediterranean Journal of Social Sciences · 0 citations
https://openalex.org/W7134922998

Awareness and Perceptions of Small And Medium Enterprises on Nigeria’s 2025 Tax Reform Law · Sankore