The Assessment of the Role of Accountancy Firm for Tax Avoidance and Evasion (The Case of Dessie City)

Eyob Aregawi

dc.contributor.author	Eyob Aregawi
dc.date.accessioned	2021-02-17T12:05:44Z
dc.date.available	2021-02-17T12:05:44Z
dc.date.issued	2021-02
dc.identifier.uri	http://ir.bdu.edu.et/handle/123456789/11884
dc.description.abstract	The role of independent accountancy firms has not only been viewed as an ethical issue within the accounting professional bodies like the International Federation of Accountants (IFAC), but also it is the bedrock up on which successful audit is based. The stakeholders require the CPAs to stay true to the main credence of the profession as an independent outside third party to give professional advice for fair collection of tax revenue and presentation of true and fair financial performances of their clients. The main purpose of this study is to assess the role of accountancy firms for tax avoidance practice of tax practice in Dessie City Administration. For tax assessment purpose, as per requirement of OFAG, shall be produce and presented by authorized public accountants in assumption that they will reflect true and fair performance of business activities of their clients In order to investigate the findings; the researcher used a sample of 40 accountancy firms and 16 tax auditor found in Dessie City and management members of Desse City Administration Revenue Office. The researcher also used censes survey technique and collected primary data through questionnaire. The responses gotten were analyzed using a quantitative and qualitative approach with the help of SPSS. Actually ,the results of the findings shows that authorized public accountants has played major role for tax avoidance practice of tax payers found in Dessie City Administration as they are very familiar with the tax lows and regulation of the country.	en_US
dc.language.iso	en	en_US
dc.subject	Management	en_US
dc.title	The Assessment of the Role of Accountancy Firm for Tax Avoidance and Evasion (The Case of Dessie City)	en_US
dc.type	Thesis	en_US