Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 94

Full Length Research Paper

A critical review of Fischer tax compliance model: A research synthesis

Gerald Chau* and Patrick Leung
School of Accounting and Finance, The Hong Kong Polytechnic University, Hung Hom, Kowloon, Hong Kong.
Email: [email protected]

  •  Accepted: 24 July 2009
  •  Published: 31 July 2009

Abstract

The primary objective of this paper is to summarize and review extant literature concerning Fischer tax compliance model for a dual purpose. Firstly, the Fischer tax compliance model provides a framework for understanding the influence of those socio-economic and psychological components on tax payers’ compliance decision. We suggest a partial refinement to this model by incorporating another important environmental factor - culture and the interaction effect between noncompliance opportunity and tax system/structure on tax compliance. Secondly, the review enables us to synthesize this topic so as to help researchers identify those gaps and consider promising future directions for further study.

 

Key words: Tax evasion, Fischer model, tax compliance determinants, Hofstede, cultural dimensions.

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