TY - JOUR AU - Kazemi, Amir AU - Sarmad Saeedy, Soheil TI - Comparative study of effect of E-commerce on tax structure in selected countries: suggestions to improve tax system of Iran JO - International Journal of Information, Security and Systems Management VL - 4 IS - 1 SP - 396 EP - 402 PY - 2015 DO - ER -