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Readability assessment of Nigerian company income tax act

This study was undertaken to examine the readability of the Nigerian Company Income Tax Act 2007 (CITA 2007), which is the main reference for taxpayers who have intention to comply. For that purpose, the researchers employed readability formulae namely Flesch Reading Ease Score (FRES), Flesch-Kin...

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Main Authors: Musa Sulaiman Umar,, Natrah Saad,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2015
Online Access:http://journalarticle.ukm.my/9517/1/11133-30901-1-PB.pdf
http://journalarticle.ukm.my/9517/
http://ejournal.ukm.my/pengurusan/issue/view/700
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spelling my-ukm.journal.95172016-12-14T06:50:10Z http://journalarticle.ukm.my/9517/ Readability assessment of Nigerian company income tax act Musa Sulaiman Umar, Natrah Saad, This study was undertaken to examine the readability of the Nigerian Company Income Tax Act 2007 (CITA 2007), which is the main reference for taxpayers who have intention to comply. For that purpose, the researchers employed readability formulae namely Flesch Reading Ease Score (FRES), Flesch-Kincaid Grade Level (F-KGL), Average Sentence Length (ASL) and Percentage of Passive Voice (PPV). FRES measures the readability of technical writing and rates texts on a 0-100-point scale, while F-KGL translates the 0-100 raw FRES into the number of years of education generally required to understand the materials. On the other hand, ASL and PPV deal with average length and percentage of passive voice, respectively. All these measures were calculated using Microsoft Word 2000. The study found that CITA 2007 has low level of readability which made the Act very difficult to understand. Further, the results indicate that CITA 2007 can only be understood by those with tertiary education. The study recommends that tax simplification policy in Nigeria should include language simplification to enable taxpayers to understand the Act correctly which subsequently motivate them to comply voluntarily; and consequently result in more tax revenue to boost the economy of the nation. Penerbit Universiti Kebangsaan Malaysia 2015 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/9517/1/11133-30901-1-PB.pdf Musa Sulaiman Umar, and Natrah Saad, (2015) Readability assessment of Nigerian company income tax act. Jurnal Pengurusan, 44 . pp. 1-15. ISSN 0127-2713 http://ejournal.ukm.my/pengurusan/issue/view/700
institution Universiti Kebangsaan Malaysia
building Perpustakaan Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description This study was undertaken to examine the readability of the Nigerian Company Income Tax Act 2007 (CITA 2007), which is the main reference for taxpayers who have intention to comply. For that purpose, the researchers employed readability formulae namely Flesch Reading Ease Score (FRES), Flesch-Kincaid Grade Level (F-KGL), Average Sentence Length (ASL) and Percentage of Passive Voice (PPV). FRES measures the readability of technical writing and rates texts on a 0-100-point scale, while F-KGL translates the 0-100 raw FRES into the number of years of education generally required to understand the materials. On the other hand, ASL and PPV deal with average length and percentage of passive voice, respectively. All these measures were calculated using Microsoft Word 2000. The study found that CITA 2007 has low level of readability which made the Act very difficult to understand. Further, the results indicate that CITA 2007 can only be understood by those with tertiary education. The study recommends that tax simplification policy in Nigeria should include language simplification to enable taxpayers to understand the Act correctly which subsequently motivate them to comply voluntarily; and consequently result in more tax revenue to boost the economy of the nation.
format Article
author Musa Sulaiman Umar,
Natrah Saad,
spellingShingle Musa Sulaiman Umar,
Natrah Saad,
Readability assessment of Nigerian company income tax act
author_facet Musa Sulaiman Umar,
Natrah Saad,
author_sort Musa Sulaiman Umar,
title Readability assessment of Nigerian company income tax act
title_short Readability assessment of Nigerian company income tax act
title_full Readability assessment of Nigerian company income tax act
title_fullStr Readability assessment of Nigerian company income tax act
title_full_unstemmed Readability assessment of Nigerian company income tax act
title_sort readability assessment of nigerian company income tax act
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2015
url http://journalarticle.ukm.my/9517/1/11133-30901-1-PB.pdf
http://journalarticle.ukm.my/9517/
http://ejournal.ukm.my/pengurusan/issue/view/700
_version_ 1643737824166412288
score 13.211869

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