TI - MALIYAT IRANIAN TAX REVIEW VOL.5, NO.3, Winter 1997-98 PT - JOURNAL ARTICLE TA - Journal-of-Tax-Research JN - Journal-of-Tax-Research VO - 5 VI - 3 IP - 3 4099 - http://taxjournal.ir/article-1-284-en.html 4100 - http://taxjournal.ir/article-1-284-en.pdf SO - Journal-of-Tax-Research 3 ABĀ  - N.a CP - IRAN IN - LG - eng PB - Journal-of-Tax-Research PG - 0 PT - Research YR - 1998