@article{paperid:1034839, author = {Salehi, Mahdi and Doryab, Bahar and Rabbani, Hossein}, title = {Administrative Barriers Regarding the Participation of Taxpayers in Iran}, journal = {Journal of Distribution Science}, year = {2013}, volume = {11}, number = {5}, month = {June}, issn = {1738-3110}, pages = {17--24}, numpages = {7}, keywords = {Tax; Impediments and Problems; Taxpayers in Occupations; Tax Expert}, }