TI - MALIYAT IRANIAN TAX REVIEW VOL.15, NO.47,Winter 2007-08 PT - JOURNAL ARTICLE TA - Journal-of-Tax-Research JN - Journal-of-Tax-Research VO - 15 VI - 32 IP - 32 4099 - http://taxjournal.ir/article-1-316-en.html 4100 - http://taxjournal.ir/article-1-316-en.pdf SO - Journal-of-Tax-Research 32 ABĀ  - N.a CP - IRAN IN - LG - eng PB - Journal-of-Tax-Research PG - 0 PT - Research YR - 2008