This study sought to ascertain the role of Tax Audit in Mobilizing Tax Revenue domestically.
The research examined tax compliance and revenue mobilisation and possible challenges
confronting Tax Auditors. Data was gathered from the Large Taxpayers Office on Tax Audit
Assessment and Tax Revenue. Also questionnaire was designed where 30 Tax Auditors were
sampled to ascertain the challenges that confront tax audit. Probit regression, Descriptive
statistics and Correlation coefficient were employed in this study.
The study found a positive significant relationship between compliance level and external auditor
type. This can be explain that, there is a high probability of firms to comply with tax regulations
if their external auditors are among the biggest four audit firms in Ghana. Big firms are capable
of compelling tax payers to comply probably because of goodwill.
Also, the study found that Tax Audit in itself enhances compliance as well as revenues
mobilization. Various challenges the tax auditors encounter includes; the unwillingness of tax
payers to corporate with auditor, taxpayer being economical with respect to information and tax
payers deliberating delaying the process.
CDR, C (2021). Tax Audit Role In Revenue Mobilisation In Ghana Revenue Authority: The Case Of Large Taxpayer Office. Afribary.com: Retrieved April 16, 2021, from https://afribary.com/works/tax-audit-role-in-revenue-mobilisation-in-ghana-revenue-authority-the-case-of-large-taxpayer-office
Coalition, CDR. "Tax Audit Role In Revenue Mobilisation In Ghana Revenue Authority: The Case Of Large Taxpayer Office" Afribary.com. Afribary.com, 08 Apr. 2021, https://afribary.com/works/tax-audit-role-in-revenue-mobilisation-in-ghana-revenue-authority-the-case-of-large-taxpayer-office . Accessed 16 Apr. 2021.
Coalition, CDR. "Tax Audit Role In Revenue Mobilisation In Ghana Revenue Authority: The Case Of Large Taxpayer Office". Afribary.com, Afribary.com, 08 Apr. 2021. Web. 16 Apr. 2021. < https://afribary.com/works/tax-audit-role-in-revenue-mobilisation-in-ghana-revenue-authority-the-case-of-large-taxpayer-office >.
Coalition, CDR. "Tax Audit Role In Revenue Mobilisation In Ghana Revenue Authority: The Case Of Large Taxpayer Office" Afribary.com (2021). Accessed April 16, 2021. https://afribary.com/works/tax-audit-role-in-revenue-mobilisation-in-ghana-revenue-authority-the-case-of-large-taxpayer-office