@article{
  author = {Memarzade, G., Taherpour Kalantari, H.},
  title = {Effective conditions and factors on tax policies
implementation},
  journal = {Future study Management},
  year = {2005},
  volume = {17},
  issue = {67},
  pages = {71-80},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/786615}
}