Table 1 Descriptive statistics ( N =...

Table 1

Descriptive statistics (N = 183)

SN	Statements	Mean	SD
	Management/organizational factors
I1	A sufficient budgetary allocation is made for tax audit	4.125	0.817
I2	Top management gives high attention to the audit report	3.772	0.812
I3	Top management inspires professional education and assists in the training of tax audit staff	3.679	0.822
I4	Serious attention is paid by management to the development of tax audit personnel in the audit profession	3.189	0.915
I5	The organization's structure allows staff to adapt to new changes quickly	3.792	0.788
I6	The leadership structure of the tax audit unit from top to bottom is transparent and smoothens the flow of instructions	3.787	0.693
I7	Transparency exists in the distribution of new policies to perform tax audits to tax auditors	3.892	0.828
I8	Quality and systematic management procedures exist to aid tax audit execution that is adhered to by all staff	4.234	0.943
	Tax auditor/audit team factors
I9	Tax auditors have the educational and professional competence to carry out audits	3.843	0.658
I10	The tax audit unit has an apparent division of labour	3.755	0.613
I11	Adequate audit manuals exist to aid the execution of tax audits professionally	3.730	0.639
I12	The audit management team is strong and is led by an independent manager	3.947	0.715
I13	The tax audit unit has complete independence to execute its duties	4.215	0.687
I14	The audit unit has policies and procedures in place to comply with quality standards	4.163	0.789
I15	There is a Commissioner/other people with adequate experience and authority to ensure tax audit effectiveness and monitor quality standards compliance	4.360	0.515
I16	The Tax Audit office has a readily accessible technical library containing manuals, tax laws and regulations or computerized versions	4.222	0.634
	Taxpayer factors
I17	The taxpayers' attitude to tax audits is good	3.792	0.764
I18	Taxpayers prepare their reports in line with the requirements of the tax laws	3.981	0.742
I19	Taxpayers provide quick responses to queries from tax audits	3.635	0.875
I20	Taxpayers cooperate with tax auditors during tax audit reviews	3.581	0.728
I21	The tax auditees show high satisfaction with the tax activities of the tax audit	3.846	0.635
I22	Tax authorities select taxpayers for audit based on three approaches: Scheduled approach, Targeted/Issue based approach and Risk-based approach	3.978	0.789
I23	Modern-day tax audits are geared toward the risk-based approach to ensure resources are efficiently allocated to achieve optimal results	3.689	0.589
	Regulatory factors
I24	Tax audits are sanctioned by Section 36 of the Revenue Administration Act, 2016 (Act 915), as amended	3.973	0.639
I25	Tax audits are intended to: Confirm if taxpayers have paid their fair share of tax; promote voluntary tax compliance among taxpayers; deter non-compliance among taxpayers and others	3.687	0.573
I26	There is an existing legal requirement to keep records by taxpayers that is indispensable	3.749	0.493
I27	The tax audit is done by adhering to the provisions of tax law and regulations in Ghana	4.116	0.613
I28	An audit may be conducted under more than one law (that is, the audit may cover multiple laws–VAT Act, Income Tax Act, Excise Act, Revenue Administration Act and Relevant Regulations at once)	3.769	0.719
	Tax audit effectiveness
I29	Transparent tax audit procedures exist that reduce the extent of complaints from taxpayers	4.234	0.86
I30	Tax audits have achieved the following: promoted voluntary tax compliance among taxpayers, deterred non-compliance among taxpayers and others	3.936	1.06
I31	Tax audit findings are properly documented	3.745	0.94
I32	The number of tax defaulters has been going down with improved tax audits	4.379	0.99
I33	The tax audit reports are clear and well-presented	4.173	1.03
I34	The audit unit has policies and procedures in place to comply with quality standards	4.236	0.715
I35	There is a Commissioner/person with adequate experience and authority for checking the effectiveness of the quality systems in place and compliance with the quality standards	4.288	0.616

SN	Statements	Mean	SD
	Management/organizational factors
I1	A sufficient budgetary allocation is made for tax audit	4.125	0.817
I2	Top management gives high attention to the audit report	3.772	0.812
I3	Top management inspires professional education and assists in the training of tax audit staff	3.679	0.822
I4	Serious attention is paid by management to the development of tax audit personnel in the audit profession	3.189	0.915
I5	The organization's structure allows staff to adapt to new changes quickly	3.792	0.788
I6	The leadership structure of the tax audit unit from top to bottom is transparent and smoothens the flow of instructions	3.787	0.693
I7	Transparency exists in the distribution of new policies to perform tax audits to tax auditors	3.892	0.828
I8	Quality and systematic management procedures exist to aid tax audit execution that is adhered to by all staff	4.234	0.943
	Tax auditor/audit team factors
I9	Tax auditors have the educational and professional competence to carry out audits	3.843	0.658
I10	The tax audit unit has an apparent division of labour	3.755	0.613
I11	Adequate audit manuals exist to aid the execution of tax audits professionally	3.730	0.639
I12	The audit management team is strong and is led by an independent manager	3.947	0.715
I13	The tax audit unit has complete independence to execute its duties	4.215	0.687
I14	The audit unit has policies and procedures in place to comply with quality standards	4.163	0.789
I15	There is a Commissioner/other people with adequate experience and authority to ensure tax audit effectiveness and monitor quality standards compliance	4.360	0.515
I16	The Tax Audit office has a readily accessible technical library containing manuals, tax laws and regulations or computerized versions	4.222	0.634
	Taxpayer factors
I17	The taxpayers' attitude to tax audits is good	3.792	0.764
I18	Taxpayers prepare their reports in line with the requirements of the tax laws	3.981	0.742
I19	Taxpayers provide quick responses to queries from tax audits	3.635	0.875
I20	Taxpayers cooperate with tax auditors during tax audit reviews	3.581	0.728
I21	The tax auditees show high satisfaction with the tax activities of the tax audit	3.846	0.635
I22	Tax authorities select taxpayers for audit based on three approaches: Scheduled approach, Targeted/Issue based approach and Risk-based approach	3.978	0.789
I23	Modern-day tax audits are geared toward the risk-based approach to ensure resources are efficiently allocated to achieve optimal results	3.689	0.589
	Regulatory factors
I24	Tax audits are sanctioned by Section 36 of the Revenue Administration Act, 2016 (Act 915), as amended	3.973	0.639
I25	Tax audits are intended to: Confirm if taxpayers have paid their fair share of tax; promote voluntary tax compliance among taxpayers; deter non-compliance among taxpayers and others	3.687	0.573
I26	There is an existing legal requirement to keep records by taxpayers that is indispensable	3.749	0.493
I27	The tax audit is done by adhering to the provisions of tax law and regulations in Ghana	4.116	0.613
I28	An audit may be conducted under more than one law (that is, the audit may cover multiple laws–VAT Act, Income Tax Act, Excise Act, Revenue Administration Act and Relevant Regulations at once)	3.769	0.719
	Tax audit effectiveness
I29	Transparent tax audit procedures exist that reduce the extent of complaints from taxpayers	4.234	0.86
I30	Tax audits have achieved the following: promoted voluntary tax compliance among taxpayers, deterred non-compliance among taxpayers and others	3.936	1.06
I31	Tax audit findings are properly documented	3.745	0.94
I32	The number of tax defaulters has been going down with improved tax audits	4.379	0.99
I33	The tax audit reports are clear and well-presented	4.173	1.03
I34	The audit unit has policies and procedures in place to comply with quality standards	4.236	0.715
I35	There is a Commissioner/person with adequate experience and authority for checking the effectiveness of the quality systems in place and compliance with the quality standards	4.288	0.616

Source(s): Author's Survey, 2025

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