Z. . Najafi, R. Gholami Jamkarani, and M. R. . Pourfakharan, “Developing an Integrated Framework for Managing the Technical and Implementation Challenges of Value-Added Tax Administration within Iran’s Taxpayer System”, BMF OPEN, pp. 1–22, Nov. 2026, Accessed: Sep. 06, 2026. [Online]. Available: https://www.bmfopen.com/index.php/bmfopen/article/view/608