October 22, 2025 Thesis Open Access

Abdulhakim Adem

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  <identifier identifierType="DOI">10.20372/nadre:20490</identifier>
  <creators>
    <creator>
      <creatorName>Abdulhakim Adem</creatorName>
    </creator>
  </creators>
  <titles>
    <title>Tax audit Practices and its Determinants: in the case of Dire Dawa City  Administration, Ethiopia</title>
  </titles>
  <publisher>Zenodo</publisher>
  <publicationYear>2025</publicationYear>
  <subjects>
    <subject>tax auditor, taxpayers, tax audit practice, tax evasion, tax audit effectiveness</subject>
  </subjects>
  <dates>
    <date dateType="Issued">2025-10-22</date>
  </dates>
  <resourceType resourceTypeGeneral="Text">Thesis</resourceType>
  <alternateIdentifiers>
    <alternateIdentifier alternateIdentifierType="url">https://nadre.ethernet.edu.et/record/20490</alternateIdentifier>
  </alternateIdentifiers>
  <relatedIdentifiers>
    <relatedIdentifier relatedIdentifierType="DOI" relationType="IsVersionOf">10.20372/nadre:20489</relatedIdentifier>
    <relatedIdentifier relatedIdentifierType="URL" relationType="IsPartOf">https://nadre.ethernet.edu.et/communities/ddu-business-economics</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;This study was conducted with the aim of identifying the determinants of tax audit practice and its effectiveness in Dire Dawa Administration Revenue Authority and Ministry of Revenue Dire Dawa Branch offices. Tax audit effectiveness is affected by various factors and identifying these factors in order to maintain tax audit effectiveness at satisfactory level and treating the factors accordingly should be the central premises of any tax system. Mixed research approach with explanatory research design is used in the study by employing census survey method and simple random sampling technique to select the participants. The researcher has collected primary data through questionnaires and unstructured interviews. The collected data was analyzed by using SPSS 25 and AMOS 24 software and regression and correlations, and Structural Equation modeling analyses are made to achieve the objectives. The descriptive analysis revealed presence of difference in tax audit practice among selected organizations. Multiple linear regression model was used to identify determinants of tax audit effectiveness in DDARA/MoRDDB. According to the study, factors such as organizational independency, risk Selection method, Bonus given to tax auditors, contrabands, and top management support were found to be the determinant factors that affect tax audit effectiveness. Finally the study suggested that the office should motivate tax auditors by giving team a rewards (bonus), seriously follow illegal means of getting revenue (contrabands) and the top management should support and follow overall activities of the revenue offices to improve the level of tax audit practice effectiveness.&lt;/p&gt;</description>
  </descriptions>
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