List of Articles ماموران مالیاتی Open Access Article Abstract Page Full-Text 1 - Identify barriers to optimal implementation of the VAT system in Iran (Based on the Value Added Tax Act) Haniye Keshtkar Rajabi Mohammadtaghi Ziae Bigdeli Open Access Article Abstract Page Full-Text 2 - Factors affecting the tax culture from the perspective of taxpayers and tax experts VAT Office in Tehran Mohammad Masihi Aboulghasem Mohammad nejad alizamini