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The complexity of the Malaysian income tax laws: Do we need the rewriting programme?

Complexity of the income tax system is viewed from various perspectives, including the readability of the legislations.Having said that, this study examines the readability of the Income Tax Act 1967 (ITA 1967), its Schedules and Public Rulings issued from the year 2000 to 2013 with the aim to under...

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Main Authors: Saad, Natrah, Mat Udin, Noraza, Derashid, Chek
Format: Monograph
Language:English
Published: Universiti Utara Malaysia 2014
Subjects:
HG Finance
Online Access:http://repo.uum.edu.my/12788/1/Nat.pdf
http://repo.uum.edu.my/12788/
http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000804839
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spelling my.uum.repo.127882016-04-18T06:19:42Z http://repo.uum.edu.my/12788/ The complexity of the Malaysian income tax laws: Do we need the rewriting programme? Saad, Natrah Mat Udin, Noraza Derashid, Chek HG Finance Complexity of the income tax system is viewed from various perspectives, including the readability of the legislations.Having said that, this study examines the readability of the Income Tax Act 1967 (ITA 1967), its Schedules and Public Rulings issued from the year 2000 to 2013 with the aim to understand the level of readability of such tax documents.This is important since those materials are considered as the main references for taxpayers who are intended to comply with their income tax obligations.Using the four readability measures, namely Flesch Reading Ease Index, Flesch Kincaid Grade Level, average sentence length and percentage of passive sentences, it is found that the ITA 1967, its Schedules and Public Rulings are complex to understand.The findings indicate that the materials under study may need to be rewritten following the exercise of other countries such as the United States of America, Australia and New Zealand.It is hoped that the findings will contribute not only to the body of knowledge but also prompt the tax authority to review the existing income tax legislations. Universiti Utara Malaysia 2014 Monograph NonPeerReviewed application/pdf en http://repo.uum.edu.my/12788/1/Nat.pdf Saad, Natrah and Mat Udin, Noraza and Derashid, Chek (2014) The complexity of the Malaysian income tax laws: Do we need the rewriting programme? Project Report. Universiti Utara Malaysia, Sintok. (Unpublished) http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000804839
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HG Finance
spellingShingle HG Finance
Saad, Natrah
Mat Udin, Noraza
Derashid, Chek
The complexity of the Malaysian income tax laws: Do we need the rewriting programme?
description Complexity of the income tax system is viewed from various perspectives, including the readability of the legislations.Having said that, this study examines the readability of the Income Tax Act 1967 (ITA 1967), its Schedules and Public Rulings issued from the year 2000 to 2013 with the aim to understand the level of readability of such tax documents.This is important since those materials are considered as the main references for taxpayers who are intended to comply with their income tax obligations.Using the four readability measures, namely Flesch Reading Ease Index, Flesch Kincaid Grade Level, average sentence length and percentage of passive sentences, it is found that the ITA 1967, its Schedules and Public Rulings are complex to understand.The findings indicate that the materials under study may need to be rewritten following the exercise of other countries such as the United States of America, Australia and New Zealand.It is hoped that the findings will contribute not only to the body of knowledge but also prompt the tax authority to review the existing income tax legislations.
format Monograph
author Saad, Natrah
Mat Udin, Noraza
Derashid, Chek
author_facet Saad, Natrah
Mat Udin, Noraza
Derashid, Chek
author_sort Saad, Natrah
title The complexity of the Malaysian income tax laws: Do we need the rewriting programme?
title_short The complexity of the Malaysian income tax laws: Do we need the rewriting programme?
title_full The complexity of the Malaysian income tax laws: Do we need the rewriting programme?
title_fullStr The complexity of the Malaysian income tax laws: Do we need the rewriting programme?
title_full_unstemmed The complexity of the Malaysian income tax laws: Do we need the rewriting programme?
title_sort complexity of the malaysian income tax laws: do we need the rewriting programme?
publisher Universiti Utara Malaysia
publishDate 2014
url http://repo.uum.edu.my/12788/1/Nat.pdf
http://repo.uum.edu.my/12788/
http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000804839
_version_ 1644281001694724096
score 13.211869

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