Ssessment of Factors Affecting Tax Audit Practices (case Study in Snnpr Revenue Authority)
Year: 2025
Type: article
Abstract: The study was conducted on assess factors affecting tax audit practice at SNNPR Revenue Authority. In addition to this, the objective of this study to investigate factors that hinder tax audit practice. The researcher adopts mixed method of research approach to assess the significance of tax audit in increasing revenue. Questionnaire and interview was used to collect primary data. Questionnaire and interview was distributed to 30(thirty) tax auditors and to the 50 tax payers. Because target population was studied is small. Collected Data was analyzed by using SPSS software and descriptive analysis. Then tax auditors and tax payers were selected based on census method. The major findings of the study are tax payers has lack of awareness about tax audit practice, tax audit activity repetitively focused on comprehensive audit due to unable to generate expected revenue. At SNNPR Revenue Authority lack skilled man power and experienced employees. At SNNPR revenue authority level ethical officer should work highly to minimize risk related corruption. Researcher try to identifying corruption problem regional level. Corruption is one of factor affecting tax audit practice on finding evaded tax. SNNPR revenue authority level must organize the organization with professional and skilled manpower. Consequently, data was analyzed on qualitative and quantitative basis by using descriptive analysis.
DOI: 10.20372/nadre:19022
Author: AKLILU TESFAYE
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7082663244
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