%0 Journal Article %A Nasiri, Samad, Najafi, Amir %T Major challenges and obstacles facing the collection of taxes from the perspective of tax auditors in the Zanjan province %J Journal of Development & Evolution Mnagement %V 10 %N 0 %P 231-237 %D 2019 %R %U https://sanad.iau.ir/fa/Article/950042