Keymanesh M, Ebrahimi Kahrizsangi K, Aghaei Chadegani A. Developing a Model for Big Data–Based Tax Collection and Management in an Integrated Tax System and Its Impact on Corporate Investment Inefficiency. BMF OPEN [Internet]. 2027 May 1 [cited 2026 Aug. 21];:1-16. Available from: https://www.bmfopen.com/index.php/bmfopen/article/view/533