determined that certain factors such as adequacy of the tax audit unit, taxpayers' attitude, taxpayers' awareness, tax auditors' recommendations by management, organizational independence, and information technologies adoption will lead to the effectiveness of the tax audit (Nurebo et al., 2019; Zewdu, 2021; Elias Ayalew, 2014; Workneh and Bhupendra; Erlane et al., 2021)。•先前的研究发现税收审计有效