International Journal of Academic Management Science Research (IJAMSR)   Year: 2024 | Volume: 8 | Issue: 6 | Page No.: 1-18 Determinants of Tax Audit Effectiveness: The Case of Addis Ababa City Administration Number One Medium Tax Payer Branch Office Download PDF Alemayehu Abera Lema, Getachew Gobena (Asst. Professor) and Kiflu Chekole Tekle Abstract: This research study examines determinants of tax audit effectiveness. The main objective of this study was examine determinants of Tax audit effectiveness in the case of Addis Ababa city administration number one medium tax payer branch office. Data gathering techniques could include questionnaires, document analysis, and direct observation. To provide a thorough insight, the study makes use of both qualitative and quantitative data. The research design was explanatory and the research approach were mixed. Since the population is manageable the researcher applied census method. The study finds that taxpayer awareness, audit quality, and staff expertise play pivotal roles in enhancing tax audit effectiveness. The results underscore the importance of promoting taxpayer education and engagement to foster voluntary compliance and productive interactions between authorities and taxpayers. Additionally, the study highlights the significance of rigorous auditing practices, techniques, and oversight in maximizing the impact of tax enforcement efforts. However, the study also cautions against excessive organizational independence and top management involvement, emphasizing the importance of maintaining a balance for optimal outcomes. Based on these findings, the study recommends enhancing taxpayer awareness, strengthening audit quality assurance mechanisms, prioritizing auditor expertise, and adopting a collaborative approach to tax audits. These recommendations aim to improve tax compliance, revenue collection, and the overall efficiency of the tax system.