Open Access Statement
Journal of Governance, Taxation, and Auditing publishes fully open-access journals, which means that all articles are available on the internet to all users immediately upon publication. Non-commercial use and distribution in any medium are permitted, provided the author and the journal are properly credited.

Benefits of open access for authors include:
1. Free access for all users worldwide
2. Authors retain copyright to their work
3. Increased visibility and readership
4. Rapid publication
5. No spatial constraints

Open Access Policy
This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.