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|Title: ||Tax Audit Practice in Ethiopia: The Case of the Federal government|
|Authors: ||Mihret, Getaneh|
|Advisors: ||Wollela Abehodie (PhD)|
|Copyright: ||Jun-2011 |
|Date Added: ||5-Jun-2012 |
|Abstract: ||This study examines tax audit practice in Ethiopia (the case of federal government), and investigates key problems in tax audit operation regarding the appropriateness of audit type used, audit rate, aptness of audit case selection methods and audit examination techniques used, and the experience and capability of audit staff resources. The study adopts mixed method approach in order to achieve the research objectives and to answer research questions. Specifically, the techniques used in the study include survey with tax auditors and investigators, in-depth interviews with tax officials and taxpayers, and documentary analysis. With these research methods, the results of the study reveal that tax audit program remains undeveloped with slight range of tax audit activities performed targeting aptly specific risks. The tax audit program is a toddler tool in improving voluntary compliance and increasing future revenue performance through educating and helping taxpayers to understand their tax obligations. The study also shows low audit coverage, the absence of compliance risk-based audit case selection strategy, scarcity of audit resources, tax auditors in particular, and absence of proficient and experienced tax auditors. In the end, the study forwards the possible measures to be taken by the Ethiopian Revenue and Customs Authority to mitigate problems in tax audit operation.
|Description: ||A Thesis Submitted to the School of Graduate Studies of the Addis Ababa University in Partial Fulfillment of the Requirements for the Award of the MSc Degree in Accounting and Finance|
|Appears in:||Thesis - Accounting & Finance|
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