The fiscal year begins on March 21 and ends on March 20 of the next year according to Iranian calendar.
 The Ministry of Finance and Economic Affairs is the government agency authorized to levy and collect taxes.
 In 2008, about 55% of the government's budget came from oil and natural gas revenues, the rest from taxes and fees.
 An estimated 50% of Iran’s GDP was exempt from taxes in FY 2004.
 There are virtually millions of people who do not pay taxes in Iran and hence operate outside the formal economy.
Tyrian shekels, tetradrachms, or tetradrachmas were coins of Tyre, which in the Roman Empire took on an unusual role as the medium of payment for the Temple tax in Jerusalem, and subsequently gained notoriety as a likely mode of payment for Judas Iscariot.
Voluntary taxation is a theory that states that taxation should be a voluntary act.
 Under the theory, people should have the option to pay taxes instead of being forced to pay taxes by their government.
 Under this theory, people would control how much they pay and where they spend it.
 The theory is a part of Objectivist politics and many libertarian ideologies.
 Proponents of some studies assert that individuals will give to government, paying voluntary taxes to support specific functions.
 Donations average 22 percent of an endowment to government, and 27 percent to private nonprofits, and are influenced by their cause, level, and perceptions of effectiveness and efficiency.
 State lotteries are an example of a voluntary taxation system.
Tax protesters in the United States advance a number of administrative arguments asserting that the assessment and collection of the federal income tax violates regulations enacted by responsible agencies –primarily the Internal Revenue Service (IRS)– tasked with carrying out the statutes enacted by the United States Congress and signed into law by the President.
 Such arguments generally include claims that the administrative agency fails to create a duty to pay taxes, or that its operation conflicts with some other law, or that the agency is not authorized by statute to assess or collect income taxes, to seize assets to satisfy tax claims, or to penalize persons who fail to file a return or pay the tax.
Tyre (Arabic: صور‎ ‎ , "Ṣūr"; Phoenician: 𐤑𐤅𐤓 , "Ṣur"; <a href="Hebrew%20language">Hebrew</a>: צוֹר‎ , "Tsor"; <a href="Tiberian%20Hebrew">Tiberian Hebrew</a> , "Ṣōr"; <a href="Akkadian%20language">Akkadian</a>: , "Ṣurru"; <a href="Ancient%20Greek">Greek</a>: Τύρος, "Týros"; <a href="Turkish%20language">Turkish</a>: "Sur" ; <a href="Latin%20language">Latin</a>: "Tyrus" , Armenian Տիր [Dir]), sometimes <a href="romanization">romanized</a> as Sour, is a city in the <a href="South%20Governorate">South Governorate</a> of <a href="Lebanon">Lebanon</a>.
 There were approximately 117,000 inhabitants in 2003.
 However, the government of Lebanon has released only rough estimates of population numbers since 1932, so an accurate statistical accounting is not possible.
 Tyre juts out from the coast of the Mediterranean and is located about 80 km south of Beirut.
 The name of the city means "rock" after the rocky formation on which the town was originally built.
 The adjective for Tyre is "Tyrian", and the inhabitants are "Tyrians".
Taxation in Oklahoma takes many forms.
 Individuals and corporations in Oklahoma are required to pay taxes or fee charges to both levels of government: state and local.
 Taxes are collected by the government to support the provisions of public services.
 The Oklahoma Constitution vested the authority to levy taxes with the Oklahoma Legislature while the Oklahoma Tax Commission is the primary Executive agency responsible for collecting taxes.
There are many forms of taxation in Australia.
 Individuals and companies in Australia may be required to pay taxes or charges to all levels of government: local, state, and federal governments. Taxes are collected to pay for public services and transfer payments (redistribution of economic wealth).
Commemorative coins are coins that were issued to commemorate some particular event or issue.
 Most world commemorative coins were issued from the 1960s onward, although there are numerous examples of commemorative coins of earlier date.
 Such coins have a distinct design with reference to the occasion on which they were issued.
 Many coins of this category serve as collectors items only, although some countries are also issuing commemorative coins for regular circulation.
 Vast numbers of thematic coins are continuously being issued, highlighting ancient monuments or sites, historical personalities, endangered species etc.
 While such thematic coins may or may not commemorate any particular event or jubilee, the distinction between commemorative coins and thematic coins is often blurred or ignored.
The Kepner Income Tax is an approach to taxation, suggested in the United States, that would collect on a progressive income tax (with no deductions, credits or exemptions) and an estate tax.
 It would repeal the corporate tax and payroll taxes (including Federal Insurance Contributions Act tax (FICA)).
 All income, from whatever source, would be taxed the same (i.e., whether income from wages, dividends, interest or capital gains).
 The plan was proposed by Hayden Kepner of the law firm Arnall Golden Gregory.
 Kepner states that such a tax system would be transparent, easily understandable, could fit on a post-card, and everyone who earns an income would pay taxes.
 The plan would expand the tax base and he suggests that it would have an incentive to keep federal spending at modest levels (under our current system, approximately 50% pay no income taxes and may not have the incentive to try to keep federal spending in control).
 The personal income tax would be made up of three progressive rates: 15%, 25%, and 35% (locked together to prevent raising of one rate without raising the others).
 The estate tax would apply an annual wealth tax of 1-2%, which would be similar to property taxes currently administered at the state level, but would include all property (i.e., stocks, bonds, real property) above a threshold amount.
Tax deferral refers to instances where a taxpayer can delay paying taxes to some future period.
 In theory, the net taxes paid should be the same.
 Taxes can sometimes be deferred indefinitely, or may be taxed at a lower rate in the future, particularly for deferral of income taxes.
 It is a general fact of taxation that when taxpayers can choose when to pay taxes, the total amount paid in tax will likely be lower.

Question: Which ancient Lebanese city issued the coins known as shekels, used to pay taxes in the Temple of Jerusalem?
Answer: Tyre