%0 Journal Article %T MALIYAT IRANIAN TAX REVIEW VOL.4, NO.11, Spring 1996 %J Journal of Tax Research %V 4 %N 11 %U http://taxjournal.ir/article-1-274-en.html %R %D 1996 %K N.a, %X N.a %> http://taxjournal.ir/article-1-274-en.pdf %P 0-0 %& 0 %! %9 Research %L A-10-1-178 %+ %G eng %@ 2251-6484 %[ 1996