Factors Affecting Tax Audit Effectiveness: The Case Of Large Tax Payers Office At Ethiopian Ministry Of Revenue

Abstract

Formal definitions Audit effectiveness revolves around the quality, competence, procedures and independence of the audit firm. The study used survey of questionnaire analysis offices on tax auditors and interview analysis on team leaders and process owners. Then tax auditors and team leaders were selected based on census method. In large tax payer’s office there are 90 tax auditors and 12 service tax audit. Data was then analyzed on Quantitative basis using Pearson’s correlation, linear regression analysis and descriptive Statistics. The results showed that Tax Audit Effectiveness of Large tax payer’s office is highly affected by audit quality of the department, managements support and the organizations independence from unethical practices. While as auditors perception it doesn’t be affected by organizational setting and timely training