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behavior in light of a country's national cultures. Hence, this study tries to throw light upon internationally differing tax evasion behavior on basis of dissimilarities in national cultures. This paper extends over four cultural dimension discussed above and have been adopted from (Hofstede, 1980) & (Hofstede, 2001). (Tsakumis, Curatola, & M. Porcano, 2007) results confirm diverse levels of tax evasion across globe and estimates of model suggest tax evasion varies from 8.5% of GDP to 65.30%. The results of (Tsakumis, Curatola, & M. Porcano, 2007) showed compatibility with (Hofstede, 1980) & (Hofstede, 2001) for three cultural dimensions that are power distance, uncertainty avoidance and individualism. Whereas, masculinity showed sign inconsistent with hypothesis by (Hofstede, 1980) & (Hofstede, 2001). Although this paper seems a good attempt to estimate tax evasion on basis of culture but it overlooks other possible factors.

(Richardson, 2008) moves to a bit wider spectrum and discusses relationship between tax evasion and culture across nations. His study extends work of (Tsakumis, Curatola, & M. Porcano, 2007) and uses international tax evasion model by (Tsakumis, Curatola, & M. Porcano, 2007) which accounts for impact of legal, political and religious variables along with culture. (Anno, 2009) used data of 47 countries and his regression results indicate that tax evasion across countries tend to increase with lower legal enforcement, trust in government and religiosity along with individualism. (Richardson, 2008) identifies tax evasion to decline with higher masculinity, lower uncertainty and less power distance between rich and poor.

(Fortin, Lacroix, & Villeval, 2007) use an extended standard tax evasion model which incorporates social interactions. Authors have used endogenous and exogenous interaction for analysis. Endogenous interactions include social conformity effects while exogenous interaction are based on fairness effects and correlated effects. (Fortin, Lacroix, & Villeval, 2007) assert that income reporting must be based on tax rates and audit probabilities. From review of past literature, authors suggest that social norms and interactions really matter e.g. role of guilt and shame in tax compliance behavior. (Fortin, Lacroix, & Villeval, 2007) results show that tax evasion behavior is affected by group behavior and horizontal inequity along with unfair taxation result in increased tax evasion.

(Richard, 2008) conducted another study on a cross-country investigation of tax evasion with purpose to magnify (Riahi & Belkaoiu, 2004)'s work. This study analyzes various determinants of tax evasion on cross country basis based on data of 40 countries. Results prove that non-economic factors have robust impact on tax evasion. Complexity has been indicated as most crucial determinant in results of the study. The OLS estimation results suggest that lower the complexity of tax system, higher the level of general education, tax morale & fairness and services income source the lower will be tax evasion.

(Vihanto, 2003) hypothesized 'taxpayers are more compliant with tax laws to which they can in principle give their full consent.' (Vihanto, 2003) starts with two major issues with which economic analysis of tax evasion deals. These include choice about degree of compliance with tax laws and means to improve compliance. Author