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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.
*Corresponding author.
E-mail:afgerald@polyu.edu.hk. Tel.:(852) 2766 7061.
Fax:
(852) 23309845.
Accepted
24 July, 2009. |
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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. |
