TY  - JOUR
AU  - Mobini, Mohammad
AU  - Memarzadeh Tehran, Gholam Reza
AU  - Ebrahimzadeh, Abbas
TI  - Recognition of the Impediments on Establishment of VAT Case Study
JO  - Journal of Development & Evolution Mnagement
VL  - 8
IS  - 24
SP  - 23
EP  - 32
PY  - 2012
DO  - 
ER  -