Abstract
ABSTRACT This current research aims to demonstrating the role of taxes as a most essential tool of financial policy. The taxes were divided into direct and indirect taxes. In current study, the role of each has been explained in term of financial process, as well as showed the relative importance in public revenue and tax revenue that done by the analytical manner, mean and standard deviation, for the period 1980-2003. In order to point out the most important developments in that period, the study has been divided into five stages that Egypt, Yemen, Jordan, Iraq, Tunisia, Morocco, and Syria were involved. ).
