A review of Fischer tax compliance model: a proposal for Nigeria

A review of Fischer tax compliance model: a proposal for Nigeria

Number of factors responsible for tax evasion has made tax revenue consistently reducing over the years in the developed and developing countries in which Nigeria is not an exception.

Fischer’s model considered both Economic, Social and Psychological factors to explain those responsible for non-compliance of tax, but still the model becomes weak in capturing other factors. As such, this paper proposes an extension of Fischer’s model by adding Emotional Intelligence as a new construct to the model for a clearer understanding of tax payers’ compliance behavior in Nigeria.