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Addis Ababa University Libraries Electronic Thesis and Dissertations: AAU-ETD! >
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http://hdl.handle.net/123456789/1957
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| Title: | TAX AUDIT PRACTICE AND ITS SIGNIFICANCE ITAX IN INCREASING REVENUE IN ETHIOPIA THE CASE OF ADDIS ABABA CITY ADMINISTRATION |
| Authors: | MESFIN, GEBEYEHU |
| Advisors: | Dr. Laxmikantham |
| Copyright: | 2008 |
| Date Added: | 22-Jan-2009 |
| Publisher: | Addis Ababa University |
| Abstract: | Table of Contents Page No.
CHAPTER ONE.........................................1
INTRODUCTION AND RESEARCH DESIGN ...................1
1.1. Introduction......... 1
1.2. Statement of the Problem..... 3
1.3. Objectives of the Study................... 5
1.4. Significance of the Study .................. 6
1.5. Scope and Limitation of the Study .................. 6
1.6. Research Design and Methods ................ 7
1.6.1. Data Collection Methods................. 8
1.6.2. Questionnaire Design.................. 8
1.6.3. Data Analysis.... 9
CHAPTER TWO.............11
REVIEW OF RELATED LITERATURE..............11
2.1. Meaning of tax audit ................. 11
2.2. Audit of government revenues ................ 15
2.3. The roles of the taxpayer audit program.................. 17
2.4. Government Revenues scope and extent .................. 19
2.5. Key audit characteristics ......... 22
2.6. Need for tax audit............................ 23
2.7. Types of Tax audits........................ 27
2.7.1. Full audits................... 27
2.7.2. Limited scope audits ......................... 28
2.7.3. Single issue audits.......................... 28
2.8. Resources for the tax audit function........................ 29
2.9. Location of audits........................ 30
2.11. The efficiency and effectiveness Tax audit ....................... 31
2.12. Significance of Tax audit in fighting corruption.................... 34
CHAPTER THREE .................36
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Analysis and Discussions of the Study ......................36
3.1. Historical back ground..................... 36
3.2. The Current Tax Administration System in Ethiopia... 38
3.3. Tax administration in Addis Ababa City Administration... 52
3.4. Declaration of Income and Assessment of Taxes.. 58
3.5. Record Keeping Requirement . 61
3.6. Prevailing extent of assessment & Audit in Addis Ababa City Revenue
Agency....... 63
3.7. Coverage and types of tax audit in Ethiopian context . 66
3.8. Corruption vs. Tax Audit in Ethiopia ... 67
3.9. Efficiency and Effectiveness of Tax Audit ....... 69
3.10 Measure of efficiency and effectiveness .... 72
CHAPTER FOUR..........75
CONCLUSION AND RECOMMENDATION ......75
4.1 Conclusion.... 75
4.2 Recommendations..... 79
Bibliography
9
List of Tables Page No.
Table3.1The Share of Domestic Indirect Taxes from Total Revenue For selected Countries.41
Table 3.2 Government Finance .................................................................. Error! Bookmark not defined.
Table 3.3 Major components of Government revenue from EFY 1990-1998 ..............................49
Table 3.4.Revenue Performance Summary of Addis Ababa City Administration .....................56
Table 3.5 Types of Assessment...................................................................................................................60
Table 3.6.Tax Assessment and audit performance of Addis Ababa City Revenue Agency for
1999EFY. ..........................................................................................................................................................64
Table3.7 Employees of Addis Ababa City Revenue Agency including Sub cities and Kebeles70
Table 3.8 Question: How do you measure the effectiveness of tax audit operation? 72
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List of Graphs Page No.
Graph 3. 1. Government Revenue & Expenditure ...............................................................................45
Graph 3.2 the trend of major government revenues ...........................................................................50
Graph 3.3 Main components of Income taxes.......................................................................................52
Graph 3.4 Graphical presentation of Revenue Performance in A.A...............................................57
Graph 3.5 Graphical presentation of revenue performance for A.A City......................................64
Graph 3.6 Employees of Addis Ababa City Revenue Agency including Sub cities and
Kebeles...............................................................................................................................................................70
Annexes
Questionnaires–---------------------------------------------------------------------------------I
Government Finance---------------------------------------------------------------------------II
Tax Rate Amendments----------III |
| Description: | FOR THE PARTIAL FULFILLMENT OF
MSC.IN ACCOUNTING AND FINANCE |
| URI: | http://hdl.handle.net/123456789/1957 |
| Appears in: | Thesis - Accounting & Finance
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