Complexity of the Malaysian Income Tax Act 1967: Readability assessment
This study which examines the readability of the Income Tax Act 1967 (ITA 1967) and its associated Schedules is considered important as the materials are the main references for taxpayers who have intention to comply with their tax obligations.Using FRES and F-KGL analysis, it is found that the ITA...
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| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
Elsevier Ltd.
2014
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/13447/1/84.pdf http://repo.uum.edu.my/13447/ http://dx.doi.org/10.1016/j.sbspro.2014.11.153 |
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