Bakhtiari Chehelcheshmeh , M. , Aghaei Chadegani, A. and Kamali , E. (2027) “An Optimal Auditing Model for Identifying Tax Fraud and Tax Evasion in the Iranian National Tax Administration”, Business, Marketing, and Finance Open, pp. 1–19. Available at: https://www.bmfopen.com/index.php/bmfopen/article/view/591 (Accessed: 27 August 2026).