Department of Auditing & Taxation.

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The Department of Auditing & Taxation under the Faculty of Commerce is a key academic unit within Makerere University Business School (MUBS), dedicated to advancing teaching, research, and professional training in auditing, taxation, financial compliance, and public accountability. The Sub-community within the MUBS Institutional Repository serves as a structured digital space for collecting, preserving, and disseminating scholarly outputs generated by staff, researchers, and students of the Department. In alignment with the MUBS Institutional Repository Policy, this Sub-community promotes open access to research outputs, including journal articles, theses, conference papers, policy briefs, and datasets. It supports global visibility, long-term preservation, and ethical dissemination of knowledge in accordance with international standards such as the FAIR Principles and UNESCO Open Science framework. All content deposited here contributes to enhancing academic visibility, strengthening research impact, and supporting evidence-based policy and practice in auditing and taxation.

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The MUBS Institutional Repository continues to expand its collections across all Faculties and Departments. All academic staff and postgraduate students in the Department of Auditing & Taxation are encouraged to deposit their scholarly works to increase visibility and impact.

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All items in this Sub-community are protected under copyright law. Authors retain full copyright to their works while granting Makerere University Business School a non-exclusive, worldwide, and irrevocable license to store, preserve, and disseminate the content for academic and research purposes. Unless otherwise specified, all deposited works are made available under the Creative Commons Attribution 4.0 International License (CC BY 4.0), allowing reuse, sharing, and adaptation with appropriate attribution to the original author(s). Users must respect all licensing terms, intellectual property rights, and applicable publisher agreements. Any third-party content included within submissions must have appropriate permissions cleared by the depositor in accordance with MUBS Institutional Repository Policy.