Abstract:
The purpose of this study was to identify factors affecting tax audit effectiveness in Gondar city
revenue office. The researcher was used both explanatory and descriptive type of research
design. For this study quantitative research approach was employed. The researcher was used
primary source of data in this study. To collect primary data, the researcher was used
questionnaires and distribute to 82 employees working in tax audit and to achieve the objective
of the study the researcher was used census. The study was include five independent variables
those are management support, independence of tax auditors, information system, resource
availability and tax legislation and the dependent variable is tax audit effectiveness. The data
was analyzed by descriptive and inferential statistics. The descriptive statistics part was used
mean and standard deviation whereas correlation and multiple regressions were used for
inferential statistics by using SPSS 25 software. The result of this finding indicated that
management support, tax audit independence, information system, and resource availability had
a positively significant contribution while tax legislation was found to be insignificant effect on
the effectiveness of tax audit in Gondar city revenue office. Finally the study suggested that the
office should establish audit center of Excellency, maintain strong information system, to
improve the level of tax audit effectiveness. It also recommended that leaders under study ought
to combine and use the resources wisely.
