@ARTICLE{, author = {}, title = {MALIYAT IRANIAN TAX REVIEW VOL.15, NO.44,Spring 2007}, volume = {15}, number = {29}, abstract ={N.a }, URL = {http://taxjournal.ir/article-1-313-en.html}, eprint = {http://taxjournal.ir/article-1-313-en.pdf}, journal = {Journal of Tax Research}, doi = {}, year = {2007} }