ABOLFAZL ZOHOORIAN

based on continuous decrease in oil price and attraction of tax revenues in Middle East, it is predicted governments in this region, try to introduce news tax bases and improve their tax systems. Actually, over the past years, governments hope to increase the price of oil (the most important factor income) gradually declined.
Due to the low expertise and experience in this area, tax experts should work with intelligence and tact, to assist governments in their tax systems; so as to avoid any rush and transfer successful countries experiences of this field. 
It is hoped this will lead to both increasing tax revenues and lower tax burden.