@article{
  author = {Mobini, Mohammad, Memarzadeh Tehran, Gholam Reza, Ebrahimzadeh, Abbas},
  title = {Recognition of the Impediments on Establishment of VAT Case Study},
  journal = {Journal of Development & Evolution Mnagement},
  year = {2012},
  volume = {8},
  issue = {24},
  pages = {23-32},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/949755}
}