ASSESSMENT OF TAX AUDIT PRACTICE THE CASE OF ADDIS ABABA CITY GOVEREMENT REVENUE AUTHORITY ADDIS ABABA NO.1 MEDIUM TAX PAYERS BRANCH OFFICE

Abstract

This study assesses tax audit practice in Addis Ababa City Government Revenue Authority in the case of Addis Ababa No. 1 Medium Tax Payers Branch Office. The study aims to assess tax audit practice to investigate the tax audit looks like the experience and capability of auditors participated in tax audit practices as required by international standards. To carry out the study, the researcher used primary data sources through questionnaire from target population of tax auditors and audited taxpayers. This study adopted a descriptive research approach. The surveyor takes all target population of tax auditors and purposive sampling techniques of audited taxpayers in order to achieve the research objectives and to answer research questions. The data has analyzed through descriptive statistics using Statistical Packages for Social Scientists (SPSS) version 24, Data collected using questionnaire was table’s, frequency distribution and percentage, graphs used to present the data. The result shows that there were not well organized office, lack of training, less awareness and no tax audit fairness. The study recommends that Addis Ababa City Government Revenue Authority Addis Ababa No. 1 Medium Tax Payers Branch Office to give more attention for the tax auditor continuous training should be provided, working environment should be improved and, maintaining tax fairness and equity, building capacity of the tax authority, conducting extensive awareness creation programs, and also to maintain public trust and confidence in the performance of tax administration.