Current issues include a reduced tax base and expanded tax exemptions for the public. The culture of the population, as well as the lack of awareness of the services provided by the government, leads to a low share of taxes collected. Tax revenue has not played as large a role in Iran's economy because the country has instead relied on revenue from natural gas and oil resources. Economic fluctuations affect tax revenues and this is unlikely to change in the current situation. Comparing Iran's tax revenue to GDP ratio (7.3% in 2009) with that of other developed countries such as England (36%), Germany (40%) and France (49%), Iran has the lowest percentage (Pourkiani, 2000000). ). Iran's tax system significantly underperforms compared to other developed countries.