July 11, 2021 Thesis Open Access

Negusie Haile Eyob

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{
  "DOI": "10.20372/nadre:11086", 
  "language": "eng", 
  "author": [
    {
      "family": "Negusie Haile Eyob"
    }
  ], 
  "issued": {
    "date-parts": [
      [
        2021, 
        7, 
        11
      ]
    ]
  }, 
  "abstract": "<p>The purpose of this study was to investigate tax audit practice and its significance in increasing<br>\nrevenue in Ethiopia in case of bale Robe town administration. This research work can give<br>\nfeedback to tax payers and the tax authority regarding the significance, application and practice<br>\nof tax audit. The study also contributes in evaluating the prevailing tax audit practice and in<br>\nmaking some adjustments on the existing tax audit systems. The researcher used a quantitative<br>\nand qualitative research paradigm or the mixed research approach in integrated way since the<br>\nprimary goal of this research is to gain a better understanding of tax audit practice and its<br>\nsignificance in increasing revenue in bale Robe town administration, it is impressive that the<br>\nresults obtained were generalizable to different types of organizations. As a result, the study<br>\nadopted an explanatory research design which explains the tax audit practice and its<br>\nsignificance in increasing revenue in bale Robe town administration. In this study the researcher<br>\nused stratified random sampling because the technique requires dividing the population in to sub<br>\ncategories or strata before conducting the sample. The study used both primary and secondary<br>\ndata which were collected from Robe town administration. Tax audit should be carried out on a<br>\nroutine basis to ensure that actual revenue collected is what the relevant tax authority remits to<br>\nthe government. Regarding the impact of tax Audit on reduction of Tax Evasion and other<br>\nfraudulent intensions, the survey indicated that the respondents are in agreement with the impact<br>\nof tax Audit on reduction of Tax Evasion and other fraudulent intensions are high. Facilitation<br>\nand Control, Increasing compliance, Bad auditing experience and Fear of Audit are issues which are raised as a result of tax audit which helps to reduce tax evasion.2</p>", 
  "title": "TAX AUDIT PRACTICE AND ITS SIGNIFICANCE IN INCREASING REVENUE: THE CASE OF BALE ROBE TOWN ADMINISTRATION", 
  "type": "thesis", 
  "id": "11086"
}