Factors Affecting Tax Audit Effectiveness Evidence from Large Tax Payers office of Ethiopian Revenue and Customs Authority
| dc.contributor.advisor | Kassie, Abebaw (PhD) | |
| dc.contributor.author | Abera, Melat | |
| dc.date.accessioned | 2018-06-27T11:43:05Z | |
| dc.date.accessioned | 2023-11-08T14:37:08Z | |
| dc.date.available | 2018-06-27T11:43:05Z | |
| dc.date.available | 2023-11-08T14:37:08Z | |
| dc.date.issued | 2016-06 | |
| dc.description.abstract | he purpose of this study is to investigate factors affecting tax audit effectiveness on large tax payer’s office. The study stands to answer the following research question “How do audit quality, management support, organizational setting, auditee attributes, organizational independence and the interplay among them, influence audit effectiveness in LTO?” In light of this objective the study adopted mixed research method of research approaches to test a series research hypothesis. Specifically, the study used survey of questionnaire analysisoffices’ on tax auditors and interview analysis on team leaders and process owners. Then tax auditors and team leaders were selected based on simple random sampling method of census method. Because, the target population to be studied is small. In large tax payer’s office there are 62 tax auditors supervised and lead by 10 team leaders managed by two process owners. Then the researcher distributes those questioners to the 62 tax auditors, only 59 of them are returned. Consequently, Data was then analyzed on quantitative basis using Pearson’s correlation, linear regression analysis and descriptive statistics. Qualitatively interview and documentary evidences summarized and presented. The results showed that there is no statistical significance negative relationship between auditee attributes and tax audit effectiveness. Besides, the results showed that Tax Audit Effectiveness of Large tax payer’s office is highly affected by audit quality of the department, managements support and the organizations independence from unethical practices. While as auditors perception it doesn’t be affected by organizational i setting and auditees attribute | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/4159 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Addis Ababa University | en_US |
| dc.subject | Customs Authority | en_US |
| dc.subject | Tax Payers office | en_US |
| dc.title | Factors Affecting Tax Audit Effectiveness Evidence from Large Tax Payers office of Ethiopian Revenue and Customs Authority | en_US |
| dc.type | Thesis | en_US |