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OpenAlex Citation Counts

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OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!

If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.

Requested Article:

An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries
Favourate Y. Mpofu, Eukeria Mashiri, Samantha Chantelle Schwartz
Cogent Business & Management (2021) Vol. 8, Iss. 1
Open Access | Times Cited: 48

Showing 1-25 of 48 citing articles:

Industry 4.0 in Financial Services: Mobile Money Taxes, Revenue Mobilisation, Financial Inclusion, and the Realisation of Sustainable Development Goals (SDGs) in Africa
Favourate Y. Mpofu
Sustainability (2022) Vol. 14, Iss. 14, pp. 8667-8667
Open Access | Times Cited: 60
Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for African Countries
Favourate Y. Mpofu
Economies (2022) Vol. 10, Iss. 9, pp. 219-219
Open Access | Times Cited: 33
Accounting and Tax Policies Applied to Transfer Pricing in BRICS Economies
Anatol Melega
Contributions to finance and accounting (2025), pp. 93-141
Closed Access
Multinational tax evasion and money laundering: examining the financial investigation system in Ghana
Emmanuel Ofori, Maxwell Oduro Appiah
Journal of Money Laundering Control (2025)
Closed Access
Transfer Pricing Audit Challenges and Dispute Resolution Effectiveness in Developing Countries with Specific Focus on Zimbabwe
Favourate Y. Mpofu, Eukeria Mashiri, Patrick Korera
Accounting Economics and Law - A Convivium (2021)
Open Access | Times Cited: 28
Taxing the Digital Economy through Consumption Taxes (VAT) in African Countries: Possibilities, Constraints and Implications
Favourate Y. Mpofu
International Journal of Financial Studies (2022) Vol. 10, Iss. 3, pp. 65-65
Open Access | Times Cited: 17
Direct Digital Services Taxes in Africa and the Canons of Taxation
Favourate Y. Mpofu, Tankiso Moloi
Laws (2022) Vol. 11, Iss. 4, pp. 57-57
Open Access | Times Cited: 16
Transfer pricing practices in multinational corporations and their effects on developing countries' tax revenue: a systematic literature review
Akash Kalra, Munshi Naser İbne Afzal
International Trade Politics and Development (2023) Vol. 7, Iss. 3, pp. 172-190
Open Access | Times Cited: 9
Exploring the intricacies of tax planning: a novel insight from the Indonesian context
Istianingsih Sastrodiharjo, Aloysius Harry Mukti
Cogent Business & Management (2024) Vol. 11, Iss. 1
Open Access | Times Cited: 3
The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven?
Lulus Kurniasih, Yusniyati Yusri, Fakarudin Kamarudin, et al.
Cogent Business & Management (2022) Vol. 10, Iss. 1
Open Access | Times Cited: 9
Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices – A Three-Layer Analysis
Eukeria Wealth, Sharon Smulders, Favourate Y. Mpofu
Accounting Economics and Law - A Convivium (2023)
Open Access | Times Cited: 5
Tax incentives: A panacea or problem to enhancing economic growth in developing countries
Favourate. Y Sebele-Mpofu, Delight Gomera, Bonface Sibanda
Journal of Accounting Finance and Auditing Studies (2022)
Open Access | Times Cited: 8
Determining the loss of mining sector tax revenue: Evidence from Mongolia
Сувдаа Дамиран, Tugsjargal Sereenendorj, Batbileg Dashnyam, et al.
Journal of Eastern European and Central Asian Research (JEECAR) (2024) Vol. 11, Iss. 2, pp. 239-252
Open Access | Times Cited: 1
How do countries curb their debt or profit shifting: a systematic literature review
Nurlita Sukma Alfandia
Cogent Business & Management (2024) Vol. 11, Iss. 1
Open Access | Times Cited: 1
Digital Entrepreneurship, Taxation of the Digital Economy, Digital Transformation, and Sustainable Development in Africa
Favourate Y. Mpofu
Advances in African economic, social and political development (2023), pp. 193-219
Closed Access | Times Cited: 4
The Impact of Digital Financial Service Taxes and Mobile Money Taxes on Financial Inclusion and Inclusive Development in Africa
David Mhlanga, Favourate Y. Mpofu
Advances in African economic, social and political development (2023), pp. 81-102
Closed Access | Times Cited: 4
Enhancing the effectiveness of transfer pricing regulation enforcement in reducing Base Erosion and Profit Shifting in African countries. A scoping review
Favourate Y Sebele-Mpofu, Eukeria Mashiri, Siboniso Warima
Journal of Accounting Finance and Auditing Studies (2022) Vol. 8, Iss. 1, pp. 99-131
Open Access | Times Cited: 7
Sustainable mobilisation of tax revenues to enhance economic growth in Sub-Saharan Africa: Challenges, opportunities, and possible areas of reform
Favourate Y. Mpofu
International Journal of Research in Business and Social Science (2147-4478) (2022) Vol. 11, Iss. 9, pp. 222-233
Open Access | Times Cited: 6
The Neglected Focus on Managerial Aspect of Transfer Pricing Policy in Multidivisional Companies—Case of Serbia
Jelena Demko-Rihter, Vojislav Sekerez, Dejan Spasić, et al.
Systems (2023) Vol. 11, Iss. 5, pp. 257-257
Open Access | Times Cited: 3
THE ARM’S LENGTH PRINCIPLE: A PANACEA OR PROBLEM TO REGULATING TRANSFER PRICING TRANSACTIONS BY MNES IN DEVELOPING COUNTRIES
Favourate Y. Mpofu, Eukeria Wealth
Eurasian Journal of Business and Management (2022) Vol. 10, Iss. 2, pp. 137-152
Open Access | Times Cited: 4
Transfer pricing and tax avoidance: Moderating role of audit quality
Ilham Illahi, Nini Sumarni, Zikrawahyuni Maiza
JIFA (Journal of Islamic Finance and Accounting) (2023) Vol. 5, Iss. 2, pp. 89-97
Open Access | Times Cited: 2
Strategi Bisnis, Koneksi Politik, dan Penghindaran Pajak
Rheny Afriana Hanif, Sem Paulus Silalahi, Fajar Odiatma
Jurnal Akuntansi Keuangan dan Bisnis (2023) Vol. 16, Iss. 1, pp. 1-10
Open Access | Times Cited: 2
Tax avoidance landscape scheme: Scientometrics analysis using Biblioshiny
Diyah Probowulan, Heru Tjaraka
Research Square (Research Square) (2022)
Open Access | Times Cited: 3
Розвиток міжнародної системи оподаткування: аналіз історичних етапів
Ігор Віталійович Орлов, Dmytro Zakharov
Економіка управління та адміністрування (2024), Iss. 2(108), pp. 103-108
Open Access
Does Institutional Ownership Moderating Tax Avoidance? An Empirical Analysis In Indonesian List Company
Nela Dharmayanti, Yosi Safri Yetmi, Anna Sofia Atichasari, et al.
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi (2024) Vol. 11, Iss. 1, pp. 32-49
Open Access
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