Journal of Accounting and Taxation
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Article Number - DC1EDBE673


Vol.1(2), pp. 034-040 , July 2009
DOI: 10.5897/JAT09.021
ISSN: 2141-6664



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: afgerald@polyu.edu.hk






 Accepted: 24 July 2009  Published: 31 July 2009

Copyright © 2009 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0


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.


APA (2009). A critical review of Fischer tax compliance model: A research synthesis. Journal of Accounting and Taxation, 1(2), 034-040.
Chicago Gerald Chau and Patrick Leung. "A critical review of Fischer tax compliance model: A research synthesis." Journal of Accounting and Taxation 1, no. 2 (2009): 034-040.
MLA Gerald Chau and Patrick Leung. "A critical review of Fischer tax compliance model: A research synthesis." Journal of Accounting and Taxation 1.2 (2009): 034-040.
   
DOI 10.5897/JAT09.021
URL http://academicjournals.org/journal/JAT/article-abstract/DC1EDBE673

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