M. J. . Gholizadeh Bafrajard and R. . Ameri, “A Comparative Analysis of the Status of Bankrupt Individuals in the Tax System (Case Study: France, the United States, and the United Kingdom Compared with Iran)”, BMF OPEN, vol. 1, no. 2, pp. 117–129, Apr. 2024, Accessed: May 06, 2025. [Online]. Available: https://bmfopen.com/index.php/bmfopen/article/view/191