فهرس المقالات محمد صادق زاده مهارلویی المقاله 1 - Collecting Tax Based on the Use of Governmental Resources and Facilities GholamReza Rezaei Mohammad Sadeghzadeh Maharluie Mitra Shouraki Journal of Emerging Technologies in Accounting, Auditing and Finance , العدد 1 , السنة 1 , بهار 1402