Sample of interview questions as below: the question starts by “Do we have a problem or concern of non-compliance with UAE tax law? If the answer is “yes”, the next question is to explore “Why there is a problem or concern of non-compliance”? The problem of non-compliance can be attributed to so many factors including: a. Lack of moral sense or civic consciousness to pay. b. Corruption of tax officials c. Lack of adequate punishment for non-compliance d. High tax rate or arbitrariness e. Dishonesty on the side of tax payees. Building upon your assumption and literature review, the concept of tax moral can be proposed to be applied as a mechanism to help in addressing the problem of “Non-compliance” with UAE tax laws.