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-Kincai...

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Bibliographic Details
Main Authors: Musa Sulaiman Umar (Author), Natrah Saad (Author)
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia, 2015.
Online Access:Get fulltext