Devising Yorùbá Terminology for Taxation Terms from Letter A to M

Abstract

This study examines the creation of standardized taxation terms in the Yorùbá language by bridging the linguistic gap between tax practitioners and taxpayers who speak Yorùbá. The aim of this research is to make the language of taxation more accessible and promote a better understanding of tax obligations among citizens through culture-relevant and linguistically authentic taxation terms in Yorùbá. The study adopts a qualitative research design, utilizing document analysis and expert consultations with linguists and tax professionals. The Information Processing Model (IPM) was employed to guide the systematic creation of tax terms in Yorùbá, incorporating phonological, morphological, semantic, and stylistic strategies such as deletion, insertion, assimilation, compounding, borrowing, semantic extension, euphemism, idiomatization, and ideophonization. Examples of the derived terms include; tax ombudsman (agbọ̀nràndùn asanwó-orí), FIRS (ìgbìmọ̀ àpapọ̀ aṣekòkáárí owó-orí “àtijó”̣) education tax (owó-orí  ajẹmẹ́kọ̀ọ́), excise duty (owó-orí ọjà abẹ́lẹ̀), NRS (ìgbìmọ̀ àpapọ̀ aṣekòkáárí owó-orí “tuntun”). The findings highlight a significant gap in the availability of standardized tax terms in Yorùbá and demonstrate the potential of linguistic strategies to create clear and relatable equivalents. The newly developed tax terms were found to enhance communication between tax authorities and Yorùbá-speaking communities, fostering greater tax compliance and understanding. Additionally, the study reveals that the development of taxation terminology in Yorùbá can mitigate socio-economic crises by addressing historical and cultural resistance to tax systems. The research contributes to the broader field of language planning by illustrating the role of indigenous languages in modern governance and fiscal policy.