@article{ author = {mohammadi, mohsen, mohamadi, nabi, ghanimati , Hasan}, title = {Designing the optimal tax governance model in order to promote tax intelligence}, journal = {Public Policy In Administration}, year = {2025}, volume = {15}, issue = {55}, pages = {-}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1184430} }