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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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Artificial Intelligence and Tax Compliance in Nigeria: A Comprehensive Review of Digital Detection, Informal Economy Evasion, and Revenue Assurance

2026JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENTJournalOpen access

10.56201/jafm.vol.12.no8.2026.p108.129 Full text0 citations

Authors

1 authors.

Isaiah John OtsejeFirst authorCorresponding
- University of Nigeria (NG)

Fields

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

Taxation and Compliance Studieslevel 3 · 0.25
Scientific Research and Technologylevel 3 · 0.03
Financial Reporting and XBRLlevel 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 ACCOUNTING AND FINANCIAL MANAGEMENT · 0 citations
https://openalex.org/W7207675975

Artificial Intelligence and Tax Compliance in Nigeria: A Comprehensive Review of Digital Detection, Informal Economy Evasion, and Revenue Assurance · Sankore