NAJAFI, Zafar; GHOLAMI JAMKARANI, Reza; POURFAKHARAN, Mohammad Reza. Developing an Integrated Framework for Managing the Technical and Implementation Challenges of Value-Added Tax Administration within Iran’s Taxpayer System. Business, Marketing, and Finance Open, [S. l.], p. 1–22, 2026. Disponível em: https://bmfopen.com/index.php/bmfopen/article/view/608.. Acesso em: 6 sep. 2026.