Tax reforms have included different variables such as economic, social, political, technological variables, and globalisation. A successful tax reform should take into account all variables as possible. Tax reforms are affected by many factors. Due to the fact that there are some factors in relation to the tax reforms in the society. In generally, there may be differences between the targets of the initial tax reform and the targets achieved at the end of the tax reform. All factors have different aims and goals. So, all factors and groups aim to get some benefits the tax reforms but in real life especially in developing countries, it is very difficult to take into all variables to achieve tax reforms. In addition, in developing countries, some factors like political groups play an important role in tax reform process too. Developing countries need for more revenues to provide and sustain basic public services to community. However, especially ruling party supporters, and the other groups, do not want to pay more tax or resist a new tax. As a result, all tax reformers should have to meet all demands and they should take into account real variables and they act realistically to reach tax reforms targets.