TY  - JOUR
AU  - Nasiri, Samad
AU  - Najafi, Amir
TI  - Major challenges and obstacles facing the collection of taxes from the perspective of tax auditors in the Zanjan province
JO  - Journal of Development & Evolution Mnagement
VL  - 10
IS  - 0
SP  - 231
EP  - 237
PY  - 2019
DO  - 
ER  -