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:

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

Showing 1-25 of 28 citing articles:

Qualitative Review of Transfer Pricing Disputes in India
Neetu Zora Ganesh Lal Meena
Journal of Informatics Education and Research (2025) Vol. 5, Iss. 1
Closed Access

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: 18

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

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

Digital Financial Inclusion and Digital Financial Literacy in Africa: The Challenges Connected with Digital Financial Inclusion in Africa
Favourate Y. Mpofu
Advances in African economic, social and political development (2023), pp. 123-147
Closed Access | Times Cited: 5

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

Digital Transformation by Tax Authorities
Favourate Y. Mpofu
(2024), pp. 151-170
Closed Access | Times Cited: 1

The Impact of New VAT Enforcement on Financial Performance: Evidence from Saudi Arabia Non-Financial Listed Companies Using the Event Study and ARMA Model
Mohammed Ibrahim Al-Otaibi, Normaziah Mohd Nor, Yusniyati Yusri, et al.
Heliyon (2024) Vol. 10, Iss. 20, pp. e39137-e39137
Open Access | Times Cited: 1

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

A qualitative analysis on transfer pricing tax audit performance in Indonesia
Faisal Labib Zulfiqar, I Gusti Ketut Agung Ulupui, Dwi Kismayanti Respati
Akurasi Jurnal Studi Akuntansi dan Keuangan (2023) Vol. 5, Iss. 1, pp. 73-84
Open Access | Times Cited: 2

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

Tax Dispute Analysis of Transfer Pricing Case Study of Tax Court Decisions 2020-2023
Saraswati Aisya, Siti Nuryanah
JMKSP (Jurnal Manajemen Kepemimpinan dan Supervisi Pendidikan) (2024) Vol. 9, Iss. 1, pp. 481-495
Open Access

SHOULD EXCESSIVE MARKETING EXPENSES BE REMUNERATED? LESSONS FROM INDONESIA’S TAX COURT DECISIONS
Cut Sarah Dwindahany, Subagio Efendi
Jurisdictie Jurnal Hukum dan Syariah (2024) Vol. 15, Iss. 1, pp. 1-33
Open Access

Framework Model for Financing Sustainable Water and Sanitation Infrastructure in Zimbabwe
Justice Mundonde, Patricia Lindelwa Makoni
Water (2024) Vol. 16, Iss. 12, pp. 1691-1691
Open Access

Transfer Pricing Audit Policy Design Toward A Fair Tax System In Indonesia
Ginda Togatorop, Haula Rosdiana, Milla Sepliana Setyowati
Asian Journal of Engineering Social and Health (2024) Vol. 3, Iss. 6, pp. 1207-1222
Open Access

Minimizing Non-Tax State Revenue Disputes: A Case Study of Geothermal Companies in Indonesia
Kusnanda Imam Zarwani, Dwi Martani
Jurnal Akuntansi dan Perpajakan (2024) Vol. 10, Iss. 1, pp. 54-72
Open Access

Import Tax Disputes: Identification of Causes and Problem-Solving Strategies
Nita Palupiningrum, Arifin Rosid
Jurnal Akuntansi dan Perpajakan (2024) Vol. 10, Iss. 1, pp. 73-91
Open Access

Advancing sustainable financial management in greening companies through big data technology innovation
Xueyan Wang, Xiaoli Wang, Yingying Zhai
Environmental Science and Pollution Research (2023) Vol. 31, Iss. 4, pp. 5641-5654
Closed Access | Times Cited: 1

Does Transfer Pricing Costs and Profitability Impact Tax Avoidance?
Gabriel Anderson, Marthinus Ismail
Jurnal Akuntansi (2023) Vol. 15, Iss. 2, pp. 249-262
Open Access | Times Cited: 1

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