@article{
  author = {Komijani, A., Aghaei, الله محمد},
  title = {Value Added Tax, empirical results in some countries and the estimation of VAT for Iran in 1993},
  journal = {Future study Management},
  year = {1999},
  volume = {11},
  number = {40},
  pages = {71-95},
  doi = {}
}