Tax audit is an activity or a set of activities
performed by tax auditors to determine taxpayer’s
correct tax liabilities for a particular accounting or tax
period. Many countries have adopted a self-assessment
system (SAS) including Ethiopia; The main objective of
this study was to assess the tax audit practice and its
challenge in the case of large taxpayers’ office and tries
to assess the application of automation in audit, the
proficiency of auditors, functions of audit in the
reduction of tax evasions and avoidances and how it is
exercised to increase the compliance level of taxpayers.
Descriptive method was used to analyze the collected
Keywords : Tax Audit, SIGTAS, Evasion, Avoidance and Compliance.