Assessing Determinants of Taxpayers' Voluntary Compliance: in the Case of Addis Ababa Number One Medium Taxpayers Branch Office
No Thumbnail Available
Date
2022-11-06
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
A.A.U.
Abstract
The study aimed to examine the impact of tax audits on taxpayers’ compliance in the case of
Addis Ababa number one medium taxpayer using cross-sectional data from tax auditors and
taxpayers a sample of (60 tax audits and 228 taxpayer) respondents. The data generated to
meet these objectives were collected via closed-ended structured questionnaires. Out of 60
selected tax auditors 52 respondents’ was responded to the questionnaire and Out of 228
selected taxpayers 196 respondents’ was responded to the questionnaire .To realize the
research objectives descriptive analysis method was employed using SPSS version 26. The
research found that the tax auditors observation about types of tax audit in relation to
voluntary tax compliance, the highest percentage 38.50 percent of tax auditors confirmed
that field tax audit is better for tax compliance, on the contrary the highest percentage 32.10
Percent taxpayers was mentioned that non of any types of tax audit is better for tax
compliance. This numbers showed that the taxpayers and tax auditors had different kno whow
about the types of tax audit. The researcher was tried to investigate the taxpayers observation
about the frequency of tax audit schedule, the highest percentage 43.4 percent of taxpayers
was mentioned that tax audit office audit schedule was once within four years, on the
contrary the highest percentage 48.1 percent of tax auditors confirmed that their audit
schedule once in a year. This numbers showed that the taxpayers and tax auditors had
different knowhow about the tax office audit schedule. Based on the final observation of tax
auditors and taxpayers about the primary purpose of tax audit, 50 percent of taxpayers and
61.5 percent of tax auditors were believed that tax audit is used to achieve tax revenue
collection targets, instead to improve the general taxpayer’s compliance.
Description
Keywords
Tax audit, voluntary compliance, comprehensive audit, desk audit, Field audit,