Browsing by Author "Solomon, Shumetie"

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    Perception of Tax Audit Practice: Evidence from Ethiopian Revenue and Customs Authority Large Tax Payers Office (LTO)
    (Addis Ababa University, 2019-02) Solomon, Shumetie; Temesgen, Worku (PhD)
    The overall objective of this study was to assess Perception of Tax Audit Practice evidence from Ethiopian ERCA Large Taxpayers Office. The specific objective includes examining problems related to perception of tax audit practice regarding tax audit program and type of tax audit used, audit case selection methods and the experience and capability of audit staff resources and its conducive working environment. The study adopted mixed method approach in order to answer research questions and achieve the research objectives. Specifically, the techniques used in the study include survey with tax auditors, interviews with tax audit head and documentary analysis. According to the result of study Ethiopian Revenue and Customs Authority Large Tax Payers Office, Audit case selection is not based on the availability of resource for tax audit. Regarding taxpayers’ characteristics during tax audit practice, Tax payers were not cooperate to give their source documents, do not respect the tax law, lack of good awareness on tax, not happy while they are noticed to be audited and Taxpayers are mostly unwilling to release vital records. The managements were not cooperate as well as did not have job security. Moreover, the branch did not facilitate short and long term trainings in any business sectors. Thus the study recommended that the branch management should work closely with tax audit department, supply sufficient audit materials and revised the time frame to give all business sectors to be audited.