Asgarzadeh, Rahim, Seyed Hamed Hashemi, and Petro Sepehri. “Identifying the Influential Components of the Taxpayer Participation Model for Tax Policy-Making in the Iranian Tax Administration”. Business, Marketing, and Finance Open (September 1, 2026): 1–13. Accessed January 30, 2026. https://www.bmfopen.com/index.php/bmfopen/article/view/381.