@article{
  author = {دانش فرد, کرم اله, حیدری کرد زنگنه, غلامرضا, زارعی, محمدعلی},
  title = {Study on Barriers of Policy Implementation in Iran
(Case of Study: Barriers om Implementing Value-Added Tax Law)},
  journal = {Public Policy In Administration},
  year = {2011},
  volume = {2},
  number = {3},
  pages = {59-67},
  doi = {}
}