mba thesis addis ababa university

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ST.MARY'S UNIVERSITY SCHOOL OF GRADUATE STUDIES MBA PROGRAM

2019, factors affecting tax audit effectivness

This paper aims to explore factors influencing the effectiveness of tax audit in Ethiopian Ministry of Revenue Western Addis Ababa Branch Office tax. The researcher used the ability of tax auditors to detect non compliance as a measure of tax audit effectiveness. In light of this objective the study adopted explanatory research design and quantitative method of research approaches. Seventy nine structured questionnaires were constructed and distributed to the total population of the tax audit staffs of the branch office. Data was then analyzed using multiple regression analysis. The results showed that there is a positive and statistically significant relationship between experience, case selection method, information system and training with tax audit effectiveness. The study controls the independent variables using education level and tax legislation. The results demonstrate that the use of information system tools, experienced auditors, better case selection methods and training can enable tax auditors to track properly non compliance, thereby contributing to increased tax audit effectiveness. The study suggest call for direct policy intervention, including simplification of information system, automation of case selection method, holding of experienced auditors and better training of tax auditors. Despite the contributions of this study, there are some limitations which need to be acknowledged. Those limitations are the data were collected from tax auditors only and the study has used perceptual measures of tax audit effectiveness. The author considers that if other approaches were used, they could have reached different conclusions. Therefore, future studies could be conducted in the areas where limitations have been identified.Key words: Ministry Of Revenue, Case Selection Method, Tax Audit

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This paper focus on the effect of tax audit on the compliance of taxpayers in the Katsina State Board of Internal Revenue. This paper adopted the survey research design, using primary data. The questionnaire was structured thematically, in line with the research hypotheses, so that the respondents can concentrate on each theme and provide focused answers. The target population of the study comprised of the entire staff of the Katsina State Board of Internal Revenue in Katsina State which aggregated to a sum of Seventy-five (75) staff. The total staffs of the board were considered for the study consisting of Seventy-five staff. Tax Remittances (TAR) is the dependent variable. Independent Variable Audit Yield (ADY) and Field Tax Audit (FDTA) are considered as having potential effect on Tax Audit. Questions were measured on a 5-point “Likert” scale ranging from strongly disagreed (1) to strongly agreed (5) and a mean was obtained to compare against the expected mean. The result on Tax ...

Research Journal of Finance and Accounting

Tax administration is the identification of tax liability, the assessment of this liability, and the collection, prosecution and penalties imposed on reluctant tax payers. If the tax administration is not effective, it is difficult for the government to collect the required amount of domestic revenue for its activities. Therefore, improving tax administration is quite necessary for developing countries like Ethiopia to improve the domestic tax revenue through voluntary compliance. This study aimed to assesses the effectiveness of tax administration in Kolfe Keranio sub city administration revenue office. The target population of the study included tax payers and employees of the office with 150 tax payers and 75 employees. In order to address the research questions, qualitative and quantitative research approaches were employed. The researcher used both primary and secondary sources of data. In order to get primary information, questionnaire and interview were employed. As important...

Beyene Yosef

This study analysis the effects of internal control system on Tax revenue audit performance in Ministry of Revenue South and southwestern districts under explanatory research design. The study employed primary data sources and analyzed it using a multiple regression analysis on SATA 14 software. The regression analysis results exhibited that control activities, control environment and information and communication components were significantly affecting tax revenue audit performances of Southern and south western regions of ministry of revenue main offices in Ethiopia. Based on the findings of this study, the researchers recommended that it is better if Ethiopian ministry of revenue strengthen its control activities in strategic manner because good control activities easily responds to the dynamic situation with the full potential and prevent frauds & misappropriations of public assets. Moreover, organizational structures need to be integrated and coordinated by establishing effecti...

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Impact of Tax Audit towards Tax compliance in Tanzania.

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This study aimed to assess the impact of tax audit towards taxpayer compliance in Tanzania. The study adopted the case study design, where the data analyzed using Microsoft Excel.The findings revealed that, there is a significant relationship when the government takes the action of early tax audit to taxpayer targeting to reduce penalties, interest and fine. Tax audit also has great significant in encouraging taxpayer to comply with tax laws, rules and regulations. It is significant for the responsible authority to ensure that tax audit is undertaken under the planned time to ensure tax payers are complying with tax audit. Further, the study the researcher asked the taxpayers to provide their understandings on the challenges which are facing tax authority in conducting auditing process. It was found that, it is not collect that there is insufficient number of staff audit departments which are responsible for tax audit. The staff auditor staff is enough to assist the tax payers pay all required taxes. The study revealed that the tax auditors have good intention to help the government in collecting taxes, but the challenge starts when the financial statements show that tax payers are required to pay large amount. Low tax knowledge among tax payers is not the main challenge facing tax authority in conducting auditing process, it was found that the authority play their major role in educating the tax payers to ensure that they pay all required taxes.It was revealed that, among the factors for non-compliance is when the business environment is very competitive hence low income is not paying tax relief. The tax payers are aware that noncompliance to tax audit is the risk for their business, what they need to have attractive policies. It was revealed that, it is insignificant that the punishment for avoiding paying tax is minimal compared to the available chance of being caught. This indicates that, the government responsible authority is well functioning to ensure that taxpayers are paying taxes depending on their business income. The study recommended that, taxpayers need to understand that, noncompliance to the tax audit may lead to business risks, hence to avoid penalties and other obstacles, they have to pay taxes timely to ensure the government get all required revenues.

Binary Logistic Regression Analysis on the Effect of Tax Audit on Improving the Taxpayers' Compliance Behavior: A Case of Ethiopian Ministry of Revenue, South Gondar Zone Branch-Ethiopia

Birhan Moges, Assistant Professor

The study has attempted to examine the effect of tax audit on tax compliance in Ethiopia, with special referenceto Ethiopian ministry of revenue, branch of south Gondar zone. To examine the effect of probability of being audited on the tax compliance, the study is conducted by using primary data collected from category "A" and "B" taxpayers. The response obtained from 233 respondents (approximate 91.4% response rate) is used for both descriptive and inferential analysis. Binary logit model is estimated in order to examine the effect of tax audit and the control variables (taxpayers awareness, penalty rate and compliance cost) on compliance behavior, The study found that tax audit (probability of being audited), tax payer's awareness and penalty rate imposed on fraud and evasion are

Lemma Shallo

This study aimed to investigate determinants of tax compliance in Ethiopian Revenue and Customs Authority (ERCA) the case of Hawassa Branch. Survey conducted using primary data collected from 185 sample tax payers’ and secondary data collected form published and unpublished documents. A combination of both stratified and simple random sampling techniques were used to select the sample tax payers. The study used descriptive method to assess the compliance situation and ordered logistic regression was applied to examine the main determinants of tax compliance level. The results of the study revealed that the compliance situation of the branch was low. Tax audit, strength of the tax authority and educational level, tax rate, tax compliance cost, corruption, referent group, tax payers’ attitude towards tax and tax payers’ awareness about the tax law were found to be statistically significant effect on tax compliance. Thus, these factors should be given due consideration to enhance tax p...

Dejene Bekana

Voluntary compliance with tax laws of taxpayers is believed to be shaped by two major streams of factors: economic and social-psych ological. Many countries of the world including Ethiopia try to emphasize the e conomic deterrence approach in which the belief is that taxpayers pay taxes onl y because they fear audit and the subsequent sanctions. The social-psychology approac h to taxation, on the other hand, takes the position that taxpayers’ (non)compl iance decision is influenced by justice perception, how they value government expen diture, how they feel they are treated by the revenue authority, and so on. In thi s study we concisely went over the historical evolution of taxation in Ethiopia, a ssessed the culture of voluntary compliance, looked at how taxpayers perceive servic delivery by the revenue authority, and evaluated the fairness perception of the Ethiopian tax system. Data for the study were gathered primarily through quest ionnaire distributed to 200 (162 usable ones ...

belay tafesse

This study tried to assess the practices and the challenges of tax audit in case of selected Revenue and Customs Authority, The Adama Revenue and Customs Office. For this end, with the intention of getting the relevant information, this study considered only audit department staff of office as population of the study. Since the number of population is small, this study considered the whole staff members of the audit departments. As the sources of data, the current study used both primary and secondary sources. And, to collect the necessary data survey questionnaires were used as the methods of data collection. The questionnaires were rated at Five Points Likert Scale Rate. To analyze the collected data descriptive statistics such as mean, standard deviation and percentages were applied. From the data analysis, it was revealed that comprehensive tax audit was repetitively performed tax audit type. There was well established role of tax audit. The tax audit practice of the office has ...

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