“…Multi-dimensional studies on taxation have been conducted and reported in the literature; for instance, tax avoidance (Payne & Raiborn, 2001), tax evasion and tax compliance behaviour (Fallan, 1999; Fallan & Eriksen, 1993; Jackson & Milliron, 1986), tax rates (Hashimzade, Myles, & Nam, 2012), tax planning (Kaplan, Eyal, & Dover, 2007) and optimal taxation (Sandmo, 2012). There are studies that have attempted to analyze social norms (Bordignon, 1993; Erard & Feinstein, 1994; Gordon, 1989; Schnellenbach, 2002), tax evasion behaviour and ethical impressions (Yetmar & Eastman, 2000), morale on tax (Molero & Puyol, 2012), tax evasion and ethical issues (McGee et al, 2008), inattention to tax evasion ethics (McGee, 2006), application of utility theory by the tax evaders (Alm & Torgler, 2011; Maciejovsky et al, 2012) and the psychographic factors behind such tax evasions (Fallan, 1999; Ghosh & Crain, 1995; Maciejovsky et al, 2012; Trivedi, Shehata, & Lynn, 2003).…”