July 11, 2021 Thesis Open Access

Negusie Haile Eyob

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  <identifier identifierType="DOI">10.20372/nadre:11086</identifier>
  <creators>
    <creator>
      <creatorName>Negusie Haile Eyob</creatorName>
      <affiliation>MADDA WALABU UNIVERSITY</affiliation>
    </creator>
  </creators>
  <titles>
    <title>TAX AUDIT PRACTICE AND ITS SIGNIFICANCE IN INCREASING REVENUE: THE CASE OF BALE ROBE TOWN ADMINISTRATION</title>
  </titles>
  <publisher>Zenodo</publisher>
  <publicationYear>2021</publicationYear>
  <subjects>
    <subject>Tax Audit Practice, Revenue, Robe Town Administration</subject>
  </subjects>
  <contributors>
    <contributor contributorType="Supervisor">
      <contributorName>Ejigu Fasil (Assistant professor)</contributorName>
      <affiliation>MADDA WALABU UNIVERSITY</affiliation>
    </contributor>
  </contributors>
  <dates>
    <date dateType="Issued">2021-07-11</date>
  </dates>
  <language>en</language>
  <resourceType resourceTypeGeneral="Text">Thesis</resourceType>
  <alternateIdentifiers>
    <alternateIdentifier alternateIdentifierType="url">https://nadre.ethernet.edu.et/record/11086</alternateIdentifier>
  </alternateIdentifiers>
  <relatedIdentifiers>
    <relatedIdentifier relatedIdentifierType="DOI" relationType="IsVersionOf">10.20372/nadre:11085</relatedIdentifier>
    <relatedIdentifier relatedIdentifierType="URL" relationType="IsPartOf">https://nadre.ethernet.edu.et/communities/mwu123-un</relatedIdentifier>
  </relatedIdentifiers>
  <rightsList>
    <rights rightsURI="http://www.opendefinition.org/licenses/cc-by">Creative Commons Attribution</rights>
    <rights rightsURI="info:eu-repo/semantics/openAccess">Open Access</rights>
  </rightsList>
  <descriptions>
    <description descriptionType="Abstract">&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;</description>
  </descriptions>
</resource>