@ARTICLE{, author = {}, title = {MALIYAT IRANIAN TAX REVIEW VOL.5, NO.3, Winter 1997-98}, volume = {5}, number = {3}, abstract ={N.a }, URL = {http://taxjournal.ir/article-1-284-en.html}, eprint = {http://taxjournal.ir/article-1-284-en.pdf}, journal = {Journal of Tax Research}, doi = {}, year = {1998} }