(1) In your own words, briefly summarize the history of taxation. When was taxation first introduced? Who invented taxes? What are some of the reasons why taxes were created?
(2) Describe taxation and tax policies in Middle Eastern (MENA) Arab Countries with specific focus on the GCC countries. Do Middle Eastern countries tend to implement direct or indirect tax structures? And why? In general, are taxes high or low in the Middle East compared to the U.S.?