International Journal of Accounting Research

Lecturer in Department of Economics, Wollega University, Ethiopia

Publications

• Research Article   
  Effect of Tax Audit Practice on Tax Revenue in Jimma City Revenue Administration; A survey on Category ?A? and ?B? tax Payers
  Author(s): Netsanet Gizaw* and Kidist Abebe
  
  Government revenue in the form of tax is the main fisical policy tool to finance domestic growth and to bring about desired level of economic stability. This study was conducted with the objective to investigate the effect of tax audit practice on tax revenue in Jimma city administration by the survey data collected from category “A” and “B” tax payers. 223 sample respondents were selected using proportionate stratified random sampling approach. Both descriptive statistics and binary logistic regression was applied as an econometric tool to analyse the survey data. The finding of the study revealed that out of explanatory variables included in the model age, level of education, practice of tax audit, fairness of tax and tax payers’ knowledge were found statistically significant in influencing city revenue. Yet, tax payers personal financial ability and se.. View more»
  

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