%0 Journal Article %A Rezaei, GholamReza , Sadeghzadeh Maharluie, Mohammad , Shouraki, Mitra %T Collecting Tax Based on the Use of Governmental Resources and Facilities %J JETAAF %V 1 %N 1 %P 39-52 %D 2023 %R %U https://sanad.iau.ir/fa/Article/783280