@article{
  author = {Masihi, Mohammad, Mohammad nejad alizamini, Aboulghasem},
  title = {Factors affecting the tax culture from the perspective of taxpayers and
tax experts VAT Office in Tehran},
  journal = {Journal of Cultural Management},
  year = {2015},
  volume = {9},
  number = {27},
  pages = {29-45},
  doi = {}
}