Current problems include a narrow tax base and expanded tax exemptions for the public. The culture of the people, along with the lack of awareness regarding the services provided by the government, lead to a low share of taxes collected. Tax revenues have not played as large a role in Iran's economy because the country has instead relied on revenues from natural gas and oil resources. Economic fluctuations impact tax revenues and this is unlikely to change in the current situation. Comparing the ratio of tax revenue to national GDP (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 ). The tax system in Iran is significantly underperforming compared to other developed countries