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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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TAX AUTHORITY SERVICE QUALITY AND TAX COMPLIANCE BEHAVIOUR AMONG SMALL ENTERPRISES INCROSS RIVER STATE, NIGERIA

2026Issues in Contemporary Accounting and BusinessJournalOpen access

10.67199/ry0hz762 Full text0 citations

Authors

3 authors across 2 institutions in 2 countries.

Obal UsangFirst author
- University of Cross River State (NG)
as printed: Obal Usang Edet Usang
Theresa Ubachere Amanke
Florence Onororakpoene OtuagomaSenior author

Fields

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

Taxation and Compliance Studieslevel 3 · 0.77
Corporate Taxation and Avoidancelevel 3 · 0.03
Financial Literacy and Behaviorlevel 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
2026 · Issues in Contemporary Accounting and Business · 0 citations
https://openalex.org/W7163322081

TAX AUTHORITY SERVICE QUALITY AND TAX COMPLIANCE BEHAVIOUR AMONG SMALL ENTERPRISES INCROSS RIVER STATE, NIGERIA · Sankore