| dc.description.abstract | The purpose of this study was to determine factors affecting tax audit effectiveness using the qualitative approach. The population of the study included the entire set of all tax auditors at the Uganda Revenue Authority Office. Accordingly, the target population for the study was 30 tax auditors of the Uganda Revenue Authority. The researcher used simple random sampling to select respondents from the domestic taxes audit section. A total of 28 in-depth interviews with tax auditors were conducted. In addition, secondary data was used, mainly for the literature review. The data was analysed on qualitative research approach to explore factors affecting tax audit effectiveness, types of tax audits and the process of tax audit. The finding of this study shows three types of audits carried out by URA that is to say, special projects audit, refund audit, de-registration audit. URA-related factors and taxpayer related factors were stated as the most effective to influence tax audit effectiveness. the effects of Auditee Attribute, Organizational Setting, Top management support, Organizational independence, and Audit Quality with tax audit effectiveness on the revenue office. Organizational setting has a negative influence on tax audit effectiveness. All of these five independent variables are making 81% of the contributions for tax audit effectiveness in the revenue offices. | en_US |
