With the beginning of Reza Shah's reign from the 1920s onwards, and with the arrival of American economic advisers such as William Morgan Shuster and Arthur Millspaugh, many changes took place in the management of the country's tax affairs, including the organization being divided into financial and economic parts with two deputies and seven directors. Arthur Millspaugh believed that Iranians should become accustomed to taxation and Iran's complex bureaucracy; from bribery, partisanship and advice (influence) to laziness of employees, disregard for clients, carelessness and delay work of today to tomorrow and the wrong government employment system, all should eliminated to solve this Iran's anarchy situation; and to solve this problem, which has been rooted since the Mongol government, an administrative revolution is needed, and this revolution is to pay attention to the tax system in Iran.