This study was examined the determinants of internal audit effectiveness in promoting public good governance of sector bureaus in the Sidama regional state. To this end, the researcher employed a quantitative research approach with an explanatory research design where the effect caused by the independent variable on the dependent variable is observed through regression analysis. The simple random sampling technique was employed by the researcher. The primary data was collected through structured questionnaires. Then, inferential statistics analysis has been done through SPSS version 20 to get reliable research findings. Accordingly, the result of regression analysis showed that independence of internal, audit quality, competency, management support, professional audit standard, and information technology have a positive and statistically significant effect on public governance in the Sidama region. Based on the findings of the study, the researcher forwarded possible recommendations for bureaus to work on statistically significant variables due to fact that they have a positive influence in improving public good governance.
This study was set out to assess value added tax administration in Ethiopian ministry of revenue Hawassa branch. To achieve the objective of this study, the researcher employed a mixed research approach and descriptive research design to describe the current status of value-added tax administration practice, performance, challenges, and opportunities in the ministry of revenue Ethiopia. Descriptive statistics was employed to analysis the data. The results of this study confirmed that VAT administration practice was challenged by lack of clarity and simplicity of tax procedure, lack of awareness of taxpayers, nepotism in the tax system, and lack of a sufficient number of skilled personnel on an automated system for customs data management, gaps in the administration in such areas as refunding, invoicing and filing requirements. Hence, the study suggested the ministry of revenue Hawassa branch and tax policy makers in Ethiopia VAT revenue performance and mitigates the challenges faced by the ministry of revenue Hawassa branch.
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