The Impact of Analytical Review Obstacles on the Quality of Tax Examination: A Field Study on the Tax Authority in Aden Governorate

Abstract

The study aimed to study the impact of obstacles to analytical auditing on the quality of tax examination. The descriptive analytical approach was used, and the study population was selected according to the comprehensive inventory method of the Tax Authority in Aden Governorate. The sample of the study were (68) that consisted of (commissioners, examiners, certified public accountants, directors, deputies, and heads of audit departments for the branches of the office’s directorates of The Tax Authority in Aden Governorate.

The study come out with some conclusions, most notably the existence of an impact of the obstacles to analytical review on the quality of tax examination at the Tax Authority in Aden Governorate. The reason is that the Tax Authority in Aden Governorate faces many obstacles that limit the application of analytical review.The study presents   the following  recommendations,:  paying  attention to the analytical review, as it is one of the modern audit methods in light of technological progress in various fields as well as working  on  analytical review because of its positive impact on the quality of tax examination at the Tax Authority in Aden Governorate, as, it represents the forefront of the system.  A  need to overcome the obstacles that limit the application of analytical review at the Tax Authority in Aden Governorate, the need to adhere to the standards and policies imposed by technical authorities and professional associations that oblige the examiner to apply analytical review in the tax examination process.