Effects of Tax Audit on Revenue Generation
Taxation is a compulsory payment or transfer of resources from private to public sector levied on the basis of the determined criterion and without reference to specific benefits received in order to accomplish some of the nation’s economic and social objectives. The study was undertaken to address...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Collaboration (Ömer ÖZKAN, Murat Çemberci, Mustafa Emre Civelek, Nagehan Uca, Okşan Kibritçi)
2020-05-01
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| Series: | Journal of International Trade, Logistics and Law |
| Subjects: | |
| Online Access: | http://www.jital.org/index.php/jital/article/view/155 |
| _version_ | 1828022973142925312 |
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| author | Endalew Gutu Tarfa Genfure Tarekegn Beyene Yosef |
| author_facet | Endalew Gutu Tarfa Genfure Tarekegn Beyene Yosef |
| author_sort | Endalew Gutu Tarfa |
| collection | DOAJ |
| description | Taxation is a compulsory payment or transfer of resources from private to public sector levied on the basis of the determined criterion and without reference to specific benefits received in order to accomplish some of the nation’s economic and social objectives. The study was undertaken to address the tax audit practice in Jimma and Hawassa Branches of Federal Ministry of Revenue. To conduct the study a mixed method or quantitative and qualitative approach has been executed to address issues that could not be obtained by adopting a single method. Further, the study both descriptive and explanatory research design were employed. To achieve the objective of the study, purposive sampling techniques has been employed and the sample size was computed scientifically. Therefore, in order to address the research objective, the researchers used the survey data collected through questionnaires. The data collected via questionnaire has been analyzed with the aid of statistical software. Accordingly, SPSS Version 20.0 and Stata software have been employed. the study revealed that tax audit techniques applied and provision of training to the taxpayers are positive factors affecting the tax revenue generation significantly, on the contrary, an illegal practice of taxpayer is negative factor that affecting the tax revenue generation. It is recommended that ministry of revenue should consider factors affecting revenue generation. |
| first_indexed | 2024-04-10T12:19:21Z |
| format | Article |
| id | doaj.art-d30fc37b486e472bbace96276ca12f7f |
| institution | Directory Open Access Journal |
| issn | 2149-9748 2149-9748 |
| language | English |
| last_indexed | 2024-04-10T12:19:21Z |
| publishDate | 2020-05-01 |
| publisher | Collaboration (Ömer ÖZKAN, Murat Çemberci, Mustafa Emre Civelek, Nagehan Uca, Okşan Kibritçi) |
| record_format | Article |
| series | Journal of International Trade, Logistics and Law |
| spelling | doaj.art-d30fc37b486e472bbace96276ca12f7f2023-02-15T16:15:34ZengCollaboration (Ömer ÖZKAN, Murat Çemberci, Mustafa Emre Civelek, Nagehan Uca, Okşan Kibritçi)Journal of International Trade, Logistics and Law2149-97482149-97482020-05-01616574Effects of Tax Audit on Revenue GenerationEndalew Gutu TarfaGenfure TarekegnBeyene YosefTaxation is a compulsory payment or transfer of resources from private to public sector levied on the basis of the determined criterion and without reference to specific benefits received in order to accomplish some of the nation’s economic and social objectives. The study was undertaken to address the tax audit practice in Jimma and Hawassa Branches of Federal Ministry of Revenue. To conduct the study a mixed method or quantitative and qualitative approach has been executed to address issues that could not be obtained by adopting a single method. Further, the study both descriptive and explanatory research design were employed. To achieve the objective of the study, purposive sampling techniques has been employed and the sample size was computed scientifically. Therefore, in order to address the research objective, the researchers used the survey data collected through questionnaires. The data collected via questionnaire has been analyzed with the aid of statistical software. Accordingly, SPSS Version 20.0 and Stata software have been employed. the study revealed that tax audit techniques applied and provision of training to the taxpayers are positive factors affecting the tax revenue generation significantly, on the contrary, an illegal practice of taxpayer is negative factor that affecting the tax revenue generation. It is recommended that ministry of revenue should consider factors affecting revenue generation.http://www.jital.org/index.php/jital/article/view/155revenue generationillegal practicetax audit |
| spellingShingle | Endalew Gutu Tarfa Genfure Tarekegn Beyene Yosef Effects of Tax Audit on Revenue Generation Journal of International Trade, Logistics and Law revenue generation illegal practice tax audit |
| title | Effects of Tax Audit on Revenue Generation |
| title_full | Effects of Tax Audit on Revenue Generation |
| title_fullStr | Effects of Tax Audit on Revenue Generation |
| title_full_unstemmed | Effects of Tax Audit on Revenue Generation |
| title_short | Effects of Tax Audit on Revenue Generation |
| title_sort | effects of tax audit on revenue generation |
| topic | revenue generation illegal practice tax audit |
| url | http://www.jital.org/index.php/jital/article/view/155 |
| work_keys_str_mv | AT endalewgututarfa effectsoftaxauditonrevenuegeneration AT genfuretarekegn effectsoftaxauditonrevenuegeneration AT beyeneyosef effectsoftaxauditonrevenuegeneration |