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

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.