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@article{199620,
        author = {Dagnachew Tamene Ano and Ebirahim Misganaw Muhiye and Lamesgin Zewde Demelle and Seid Kassaw Yesuf and Alemu Mengistu Regasa},
        title = {FACTORS AFFECTING TAX AUDIT EFFECTIVENESS: STUDY ON TAXPAYERS IN CASE OF CITY ADMINISTRATION REVENUE OFFICE.},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {12},
        pages = {98-116},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=199620},
        abstract = {The purpose of this study was to investigate the factors affecting tax audit effectiveness using statistical analysis of quantitative approach. The population of the study includes the entire set of all tax auditors and tax payers in the Samara City Administration Revenue Office. Accordingly, the study aims to examine the statistical significance between factors and tax audit effectiveness. In light of this objective the study adopted quantitative method of research approaches to interpret the collected data by properly. Specifically, the study used survey of questionnaire analysis of revenues offices’ tax auditors and taxpayers’ response. Simple random sampling design was employed based on nature of target population. Then tax auditors and taxpayers were selected based on simple random sampling method of census and lottery method 
respectively. Consequently, the study selected a sample of three hundred sixteen (316) individuals with the total of 1263 observations. Data was then analyzed on quantitative basis using Pearson’s correlation, linear regression analysis and descriptive statistics. The results showed that there is no statistical significance negative relationship between audit attributes and tax audit effectiveness. Besides, the results showed that there is no statistical significance positive relationship among organizational setting, top management support and tax audit effectiveness. The researcher found that there is strongly significant positive relationship among audit quality, organizational independence and tax audit effectiveness.},
        keywords = {Revenue office; tax audit effectiveness; factors affecting tax audit effectiveness.},
        month = {May},
        }