@article{
  author = { Rezaei, GholamReza , Sadeghzadeh Maharluie, Mohammad , Shouraki, Mitra },
  title = { Collecting Tax Based on the Use of Governmental  Resources and Facilities},
  journal = {JETAAF},
  year = {2023},
  volume = {1},
  number = {1},
  pages = {39-52},
  doi = {}
}