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/ http://journalarticle.ukm.my/9517/ http://journalarticle.ukm.my/9517/1/11133-30901-1-PB.pdf

id	ukm-9517
recordtype	eprints
spelling	ukm-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
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
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/ http://journalarticle.ukm.my/9517/ http://journalarticle.ukm.my/9517/1/11133-30901-1-PB.pdf
first_indexed	2023-09-18T19:55:06Z
last_indexed	2023-09-18T19:55:06Z
_version_	1777406476203065344

Readability assessment of Nigerian company income tax act

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