ASSESSMENT OF FACTORS AFFECTING TAX AUDIT PRACTICES (CASE STUDY IN SNNPR REVENUE AUTHORITY)

The study was conducted on assess factors affecting tax audit practice at SNNPR Revenue Authority. In<br> addition to this, the objective of this study to investigate factors that hinder tax audit practice. The<br> researcher adopts mixed method of research approach to assess the significance of tax audit in increasing<br> revenue. Questionnaire and interview was used to collect primary data. Questionnaire and interview was<br> distributed to 30(thirty) tax auditors and to the 50 tax payers. Because target population was studied is<br> small. Collected Data was analyzed by using SPSS software and descriptive analysis. Then tax auditors<br> and tax payers were selected based on census method. The major findings of the study are tax payers has<br> lack of awareness about tax audit practice, tax audit activity repetitively focused on comprehensive audit<br> due to unable to generate expected revenue. At SNNPR Revenue Authority lack skilled man power and<br> experienced employees. At SNNPR revenue authority level ethical officer should work highly to minimize<br> risk related corruption. Researcher try to identifying corruption problem regional level. Corruption is one<br> of factor affecting tax audit practice on finding evaded tax. SNNPR revenue authority level must organize<br> the organization with professional and skilled manpower. Consequently, data was analyzed on qualitative<br> and quantitative basis by using descriptive analysis.