Abebaw Kassie (PhD)Aklok Kassa Yimam2024-01-022024-01-022022-11-06http://etd.aau.edu.et/handle/123456789/1351The 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.enTax audit, voluntary compliance, comprehensive audit, desk audit, Field audit,Thesis