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Title: A critical review of Fischer tax compliance model : a research synthesis
Authors: Chau, KKG
Leung, P 
Keywords: Tax evasion
Fischer model
Tax compliance determinants
Cultural dimensions
Issue Date: Jul-2009
Publisher: Academic Journals
Source: Journal of accounting and taxation, July 2009, v. 1, no. 2, p.034-040 How to cite?
Journal: Journal of accounting and taxation 
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.
ISSN: 2141–6664 (online)
DOI: 10.5897/JAT09.021
Rights: © 2009 Academic Journals
All works published by Academic Journals are under the terms of the Creative Commons Attribution License ( This permits anyone to copy, distribute, transmit and adapt the work provided the original work and source is appropriately cited.
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