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

By Gerald Chau, P. Leung. 2009

241 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/f7bb81eb32c4bf123f00faf3735aca9b1ec6a4d4

How researchers see this paper

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1. Yongjin Chang
2. Heang Boong Taing

Citations in the corpus

• Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior (2020, background): “Chau and Leung (2009), in their review of the Fischer tax compliance model, assert that the tax system should be simple, expressed in simple and clear tax laws and procedures.”