Factors Affecting Tax Audit Effectiveness in Category Tax Payers “A” in Addis Ababa City Administration Revenue Authority Medium no. 2 Branch Office
| dc.contributor.advisor | Alem, Hagos (PhD) | |
| dc.contributor.author | Motuma, Negeri | |
| dc.date.accessioned | 2019-10-14T14:49:59Z | |
| dc.date.accessioned | 2023-11-04T07:57:28Z | |
| dc.date.available | 2019-10-14T14:49:59Z | |
| dc.date.available | 2023-11-04T07:57:28Z | |
| dc.date.issued | 2019-06 | |
| dc.description | A thesis submitted to Addis Ababa university, college of business and economics, department of accounting and finance in partial fulfillment of the requirements for master of science degree in Accounting and Auditing | en_US |
| dc.description.abstract | The purpose of this study is to investigate factors affecting tax audit effectiveness in category tax payer “A” medium tax payer’s branch no 2 office. The study aims to examine the statistical significance between factors and tax audit effectiveness In light of this objective the study was adopted mixed research method of research approaches to test a series research hypothesis and explanatory research design. Data was analyzed using Pearson’s correlation, multiple regression analysis and descriptive statistics quantitatively; and a mixed research approach was employed. Variables was used in the study are information system, legislation, education, experience, training and tax infringement. Specifically, the study was used survey of questionnaire analysis offices’ on tax auditors. Then tax auditors and team leaders were selected. Because, the target population was studied was small. In medium tax payer’s office there are 67 tax auditors was supervised and lead by 8 team leaders managed by one process owners. Then the researcher was distributed those questioners to the 67 tax auditors, 8 team leaders and to the critical one process owners. The finding of the study indicated that tax audit effectiveness was determined by tax legislation and lack of experience, tax audit quality and the rules and regulation in the office are not effectively accordingly tax policy and regulation are implemented due to a regulation of tax audit was broken by white collar and auditor themselves additionally the finding of the study indicated is all about structurally system of the office are corrupted for example according to interview discussion with tax Audi process that showed there is a secret relationship between the trader and auditors .Based on the finding of the study the researcher recommended that Addis Ababa city administration revenue authority head office should extremely fellow up , take measurement and work on awareness creation about a tax law and organize experience sharing and leering. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/19422 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Addis Ababa University | en_US |
| dc.subject | Experience | en_US |
| dc.subject | Information systems | en_US |
| dc.subject | Tax audit | en_US |
| dc.subject | Tax infringements | en_US |
| dc.title | Factors Affecting Tax Audit Effectiveness in Category Tax Payers “A” in Addis Ababa City Administration Revenue Authority Medium no. 2 Branch Office | en_US |
| dc.type | Thesis | en_US |