The Study of Rule Readability of Direct Taxes and Necessity to Review it from Understanding Perspective by Users

If rule of approved direct taxes as one of the most important country economic and financial rules hasn`t had enough understanding ability and readability, its use by different groups of users will be encountered with difficulty and contraction. The results of this topic are the existence of direct understanding of rule, being complicated of tax getting level, extending of judgment levels and mass volume of tax files in judgment different level, so readability measure of the texts is one of the instruments which measures complexity degree or text lingual difficulty. The research investigates readability evaluation and direct tax rule understanding by the two most important and authentic users of rule that are tax auditors and financial managers of the companies. This study sample, according to the Cochran Formula in 5 percent error level, includes384 individuals. The research results indicate that based on the Flash Method chapter of exemptions is the most difficult chapter from readability level and order arrangement is the simplest chapter of direct tax rule, moreover; Clocouse Method readability of exemption chapter for tax auditors is in the middle level and readability of order arrangement is in the independent level and the mentioned two chapters are in the middle level for the financial managers.
showed that there was no significant difference between tax risk prior to and after the amendment of the Act..