%0 Journal Article %A دانش فرد, کرم اله, حیدری کرد زنگنه, غلامرضا, زارعی, محمدعلی %T Study on Barriers of Policy Implementation in Iran (Case of Study: Barriers om Implementing Value-Added Tax Law) %J Public Policy In Administration %V 2 %N 3 %P 59-67 %D 2011 %R %U https://sanad.iau.ir/fa/Article/791046