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.

Taxation of digital assets under Nigeria's Capital gains tax regime: Emerging issues, challenges, and policy Implications

2026Aminu Kano Academic Scholars Association Multidisciplinary JournalJournalOpen access

10.64726/6g52bt16 Full text0 citations

Authors

6 authors across 2 institutions in 1 country.

Olalekan Ismaila BogeFirst author
- Lagos State University (NG)
Barakat Olaumoke Balogun
- Lagos State University (NG)
Kabiru Tope ANIMASHAUN
- Yaba College of Technology (NG)
as printed: Kabiru Tope Animashaun
Akinlade, Olayinka Odunayo
- Yaba College of Technology (NG)
as printed: Olayinka Odunayo Akinlade
Azeez Olalekan Owolabi
- Lagos State University (NG)
GIWA, Azeez AdemolaSenior author
- Yaba College of Technology (NG)
as printed: Azeez Ademola Giwa

Fields

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

Corporate Taxation and Avoidancelevel 3 · 0.23
Taxation and Compliance Studieslevel 3 · 0.08
Financial Reporting and XBRLlevel 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 · Aminu Kano Academic Scholars Association Multidisciplinary Journal · 0 citations
https://openalex.org/W7202167140

Taxation of digital assets under Nigeria's Capital gains tax regime: Emerging issues, challenges, and policy Implications · Sankore