July 11, 2021 Thesis Open Access

Negusie Haile Eyob

DCAT Export

<?xml version='1.0' encoding='utf-8'?>
<rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:adms="http://www.w3.org/ns/adms#" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:dctype="http://purl.org/dc/dcmitype/" xmlns:dcat="http://www.w3.org/ns/dcat#" xmlns:duv="http://www.w3.org/ns/duv#" xmlns:foaf="http://xmlns.com/foaf/0.1/" xmlns:frapo="http://purl.org/cerif/frapo/" xmlns:geo="http://www.w3.org/2003/01/geo/wgs84_pos#" xmlns:gsp="http://www.opengis.net/ont/geosparql#" xmlns:locn="http://www.w3.org/ns/locn#" xmlns:org="http://www.w3.org/ns/org#" xmlns:owl="http://www.w3.org/2002/07/owl#" xmlns:prov="http://www.w3.org/ns/prov#" xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#" xmlns:schema="http://schema.org/" xmlns:skos="http://www.w3.org/2004/02/skos/core#" xmlns:vcard="http://www.w3.org/2006/vcard/ns#" xmlns:wdrs="http://www.w3.org/2007/05/powder-s#">
  <rdf:Description rdf:about="https://doi.org/10.20372/nadre:11086">
    <rdf:type rdf:resource="http://www.w3.org/ns/dcat#Dataset"/>
    <dct:type rdf:resource="http://purl.org/dc/dcmitype/Text"/>
    <dct:identifier rdf:datatype="http://www.w3.org/2001/XMLSchema#anyURI">https://doi.org/10.20372/nadre:11086</dct:identifier>
    <foaf:page rdf:resource="https://doi.org/10.20372/nadre:11086"/>
    <dct:creator>
      <rdf:Description>
        <rdf:type rdf:resource="http://xmlns.com/foaf/0.1/Agent"/>
        <foaf:name>Negusie Haile Eyob</foaf:name>
        <org:memberOf>
          <foaf:Organization>
            <foaf:name>MADDA WALABU UNIVERSITY</foaf:name>
          </foaf:Organization>
        </org:memberOf>
      </rdf:Description>
    </dct:creator>
    <dct:title>TAX AUDIT PRACTICE AND ITS SIGNIFICANCE IN INCREASING REVENUE: THE CASE OF BALE ROBE TOWN ADMINISTRATION</dct:title>
    <dct:publisher>
      <foaf:Agent>
        <foaf:name>Zenodo</foaf:name>
      </foaf:Agent>
    </dct:publisher>
    <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#gYear">2021</dct:issued>
    <dcat:keyword>Tax Audit Practice, Revenue, Robe Town Administration</dcat:keyword>
    <dct:contributor>
      <rdf:Description>
        <rdf:type rdf:resource="http://xmlns.com/foaf/0.1/Agent"/>
        <foaf:name>Ejigu Fasil (Assistant professor)</foaf:name>
        <org:memberOf>
          <foaf:Organization>
            <foaf:name>MADDA WALABU UNIVERSITY</foaf:name>
          </foaf:Organization>
        </org:memberOf>
      </rdf:Description>
    </dct:contributor>
    <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2021-07-11</dct:issued>
    <dct:language rdf:resource="http://publications.europa.eu/resource/authority/language/ENG"/>
    <owl:sameAs rdf:resource="https://nadre.ethernet.edu.et/record/11086"/>
    <adms:identifier>
      <adms:Identifier>
        <skos:notation rdf:datatype="http://www.w3.org/2001/XMLSchema#anyURI">https://nadre.ethernet.edu.et/record/11086</skos:notation>
        <adms:schemeAgency>url</adms:schemeAgency>
      </adms:Identifier>
    </adms:identifier>
    <dct:isVersionOf rdf:resource="https://doi.org/10.20372/nadre:11085"/>
    <dct:isPartOf rdf:resource="https://nadre.ethernet.edu.et/communities/mwu123-un"/>
    <dct:description>&lt;p&gt;The purpose of this study was to investigate tax audit practice and its significance in increasing&lt;br&gt; revenue in Ethiopia in case of bale Robe town administration. This research work can give&lt;br&gt; feedback to tax payers and the tax authority regarding the significance, application and practice&lt;br&gt; of tax audit. The study also contributes in evaluating the prevailing tax audit practice and in&lt;br&gt; making some adjustments on the existing tax audit systems. The researcher used a quantitative&lt;br&gt; and qualitative research paradigm or the mixed research approach in integrated way since the&lt;br&gt; primary goal of this research is to gain a better understanding of tax audit practice and its&lt;br&gt; significance in increasing revenue in bale Robe town administration, it is impressive that the&lt;br&gt; results obtained were generalizable to different types of organizations. As a result, the study&lt;br&gt; adopted an explanatory research design which explains the tax audit practice and its&lt;br&gt; significance in increasing revenue in bale Robe town administration. In this study the researcher&lt;br&gt; used stratified random sampling because the technique requires dividing the population in to sub&lt;br&gt; categories or strata before conducting the sample. The study used both primary and secondary&lt;br&gt; data which were collected from Robe town administration. Tax audit should be carried out on a&lt;br&gt; routine basis to ensure that actual revenue collected is what the relevant tax authority remits to&lt;br&gt; the government. Regarding the impact of tax Audit on reduction of Tax Evasion and other&lt;br&gt; fraudulent intensions, the survey indicated that the respondents are in agreement with the impact&lt;br&gt; of tax Audit on reduction of Tax Evasion and other fraudulent intensions are high. Facilitation&lt;br&gt; and 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&lt;/p&gt;</dct:description>
    <dct:accessRights rdf:resource="http://publications.europa.eu/resource/authority/access-right/PUBLIC"/>
    <dct:accessRights>
      <dct:RightsStatement rdf:about="info:eu-repo/semantics/openAccess">
        <rdfs:label>Open Access</rdfs:label>
      </dct:RightsStatement>
    </dct:accessRights>
    <dcat:distribution>
      <dcat:Distribution>
        <dct:rights>
          <dct:RightsStatement rdf:about="http://www.opendefinition.org/licenses/cc-by">
            <rdfs:label>Creative Commons Attribution</rdfs:label>
          </dct:RightsStatement>
        </dct:rights>
        <dcat:accessURL rdf:resource="https://doi.org/10.20372/nadre:11086"/>
      </dcat:Distribution>
    </dcat:distribution>
    <dcat:distribution>
      <dcat:Distribution>
        <dcat:accessURL rdf:resource="https://doi.org/10.20372/nadre:11086"/>
        <dcat:byteSize>1678237</dcat:byteSize>
        <dcat:downloadURL rdf:resource="https://nadre.ethernet.edu.et/record/11086/files/Eyob nigusse.pdf"/>
        <dcat:mediaType>application/pdf</dcat:mediaType>
      </dcat:Distribution>
    </dcat:distribution>
  </rdf:Description>
</rdf:RDF>