CINXE.COM
Just a moment...
<!DOCTYPE html><html lang="en-US"><head><title>Just a moment...</title><meta http-equiv="Content-Type" content="text/html; charset=UTF-8"><meta http-equiv="X-UA-Compatible" content="IE=Edge"><meta name="robots" content="noindex,nofollow"><meta name="viewport" content="width=device-width,initial-scale=1"><style>*{box-sizing:border-box;margin:0;padding:0}html{line-height:1.15;-webkit-text-size-adjust:100%;color:#313131;font-family:system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Helvetica Neue,Arial,Noto Sans,sans-serif,Apple Color Emoji,Segoe UI Emoji,Segoe UI Symbol,Noto Color Emoji}body{display:flex;flex-direction:column;height:100vh;min-height:100vh}.main-content{margin:8rem auto;max-width:60rem;padding-left:1.5rem}@media (width <= 720px){.main-content{margin-top:4rem}}.h2{font-size:1.5rem;font-weight:500;line-height:2.25rem}@media (width <= 720px){.h2{font-size:1.25rem;line-height:1.5rem}}#challenge-error-text{background-image:url(data:image/svg+xml;base64,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);background-repeat:no-repeat;background-size:contain;padding-left:34px}@media (prefers-color-scheme:dark){body{background-color:#222;color:#d9d9d9}}</style><meta http-equiv="refresh" content="120"></head><body class="no-js"><div class="main-wrapper" role="main"><div class="main-content"><noscript><div class="h2"><span id="challenge-error-text">Enable JavaScript and cookies to continue</span></div></noscript></div></div><script>(function(){window._cf_chl_opt={cvId: '3',cZone: "publications.waset.org",cType: 'non-interactive',cRay: '9134fc361d663f4b',cH: 'x6W7ZV698D12B.6B6mhz_7ZJKNG0duPisi9qI80OceI-1739787001-1.2.1.1-Su2c6zWZFW8LoIdwrNd3aLsCEW0m6p793ffgFrVtLvaQykJpmfUOo8xsYdai5MUm',cUPMDTk: "\/abstracts\/search?q=tax%20reform%20in%20Iran&__cf_chl_tk=0p4kFwu.YKxQvp9EwxkV_ZRk4NmCiJX2AFa96wWmx0w-1739787001-1.0.1.1-gumQkdJ0e_8LoNVbY7gpwmw0ANLs8DRcbhLDQdEm.ss",cFPWv: 'b',cITimeS: '1739787001',cTTimeMs: '1000',cMTimeMs: '120000',cTplC: 0,cTplV: 5,cTplB: 'cf',cK: "",fa: "\/abstracts\/search?q=tax%20reform%20in%20Iran&__cf_chl_f_tk=0p4kFwu.YKxQvp9EwxkV_ZRk4NmCiJX2AFa96wWmx0w-1739787001-1.0.1.1-gumQkdJ0e_8LoNVbY7gpwmw0ANLs8DRcbhLDQdEm.ss",md: "_.F2OS.VRyTZWodZqu0bmMl4OvrHQiN.4N3jDND9dMQ-1739787001-1.2.1.1-NLHWClZP3kSreVEa1gyXtjzaLdg718RtBAaZ1QSxQeX85PLgTN0xqLhOfk8bHzOUwSIZYpbOKkDvb11SW_qkMjkNTzZ_mR.K3zKK1bT4RGPSiuIgpdMvFBqTsexce44YROwKIAJaIJlaFGosGq_C9oW.oKm3EndYrgBfSPmJjkceTz5AT773.O_LrHkeXXlJI7Wqe6js6XOXNQJTQFxo2it7utqowAVTOTUqWQGxC8iM3F._BBlr._nuynYNstaVwrCQWIMlvhCQEa0BmqlSfq_SRxBc0OSywEZ07cZa_3FNkRZVP.WFlsboMPzVUpWidukwTfJhxFj900bYAQ2ohYaVViNeAHkk_U_wMIezymx0yfIje6G96hOQ8TpFADIpOPjS5ZyLFWg0pOp1cwF5damPvrt1VCh2xj6iRiPxgiCHyEYU7r3TsyhDYqmTfjXKdsHcol2Rp2zSr.Iv2POv0xpzTgAAjivVPq9qtFvGRyXVpLxWgwyzBeulB_J.E9P2DPkrzacXD1lwvZ.yE3N8vvg74XdNt79bdDay5AnbRF71zYsdfIbr3AspSqwVtzHx6IQERkllVyx_8XpmCrWfEmiwDb0F86tUR7hoeQkHy5ZK4nV.EnHZ5QF4gloH64x7Fn7v1lv.xAmrYWTe5DFkS.tVBh4HU1VvC4FPpsz2DS7EIGSRWV6HUeLHZ3D30viv7Haqt6phGtPIrmu4s4iLYOwr2k7fyZjp3L4MIYQL69r3NeuA1UMJrg4GSU3hGD.cVsX_s2QPiR09_WBDIGJDDt0yJNYvMkNb6IEQosKTkQgVYEllzZxi_h8h4xzU_di48eW8zRPxWOE1LaXBPCmr0Eh4hBFWIYpYbYMOSwWOi5BUWOVW1hV23gw3j4EojoHU2oAeb.geRiN1X6YKYsdm2FASDnqt.71V7nNwlJf.JDEcVxfnOdb7YDDWPey.AXUUD_fRfISRniB1mwdqXTj2QN6ude71VW.rUf10cgH8CuIANLPudOwh.cEH0tq9xbqOmMm6DArlZ1tN10.wn8TMmC3.g6N4zHhWdsFV10GogLPFjQv5H7sFvdsWEwxgNxP.54SHbA_wiuZ8Ej1ofTdaMrp.sJOtnfZGRfz40gM02lxSRXUkyA5qluHfSOmO5A00Lx9mHntPzaNUfS1ZpRlGfuvjUton3Hms5FYl242JT_KMDasCGpNhlyElw9ryjN.82lLg8VfGTgsedq7EzroydwwDYYmW6lf_yU5.7LKlxyv_va1ubWVrjsxcZuLv6gxgKLV9.nsimhuuB0zXQd.kTO3oVZq1p4I6Kzndlqo11jT0xAfOc4sDxK3YGM0_MdFrmHVpqGlfb6iiyVOFI_1qmvJI44pxH7YNK44TUgBYz.QRtY0cNRv6btQUGXpge86CuhCLLtREsIvCFwfF07o9ZkEaCrGqKw.1sZgfsLkOzgLnGOqmO6nRc9Jgi551zRhwwx6ahN4TLkLZpy9Cnw9Ke2dU7V3YSHOGBJey9TVYo7QEz7H7IMQdVQCkGyVmXb1htRC3eL2x5rh23ET8WlLI2ZLlAiD5uoRjcvkSKsTscPWdeQ70ryOFR8Lqo4ANEKmZbwLbVYtOv9eT91N_Gc9rg2ua.wWTzeOuB.9SjLk2ifkjseAczroOa7VSS7yKxmnO47yyol9fCZSqJs3Szafq6z3DMgo934f0EhjyWvguzUSQzU0rQvJyUoeawlSG7XKJmDfnKHCX9N9FPmzpgZgJjimNZf1L7lNdOKvfkxzsbdWC.Gs0but3byCevjb8qdPiQEbUp5C3mUjJVyToq6z7MDtWuXElfRs.7JFz7clZVTq8zROm.eDoiB0YRE2MqpwqH4kH5TYtdZlTfOJSTD2I5Iwx1tKB7w5nix.0iwqAikw7jUkW.ipn3flJh5CN4UmaS5PjNsAJ7HPzo84Pe4JnmzRQsqfgtQSYvlCUOvCZxZ8hBO8i3pL.Eay7r3pW17xi",mdrd: "2_ZeKql3C_rqg0PVpFy6Q4tBx7DDv89RZ3m28h6A8MM-1739787001-1.2.1.1-Wp5G6tDex_dRzbJwBEw3L_Y0GsdLNAhT8WX2Wzbuod1UUOlyw2uEOxVPcC_38k53foERDwOHdTTN0iNZPHworHSh2nzAK1BEh_Bu0GdzwLRk2DDrsC6Zln7OAT62_Gt7vw8.7B3_L53HpYmtuC6iLyXdurGEkDqmDiZ.q9MV61oLq6O5n6CypMuWXfHC4qhTxeBfC260ZqwE7S2XHCoMyRvjDic_8YMk9WnTbbHc9YfDHtXha5nv_oaNV3bJQVjpszw9PmOfNzd7f35NvVI8AyjJ6ue.0VWY_N_6MGAbMVCGVoKOjKbgv339Z0K69NBWUzjiMTnd.12_eYxfVcHVl7yVkbgxREgQkjvFXNfSJFTHvKSnl.vaal0tcysNosWgTFL4011ZXPBgmvpHpOmdxW9oKVrOof8DNNLM8Lr7xdVofzr6ajb0I3M3plXwx2qQw1pOO4_FZNGhsWT31u7.BRAhKyxQitIYlp5ZmSwIiCeatIpFJ7WvJUaRM2KbvaY9nprR881dF.sKmEapfzI9q_o4_MjSyZocDevqv5GoXs6bo57TbW_z8CiQjzrgikZKNkSez69eoZ_tzOqk_MQOHA5juXt2nwNfynt9rkfRqGJg.WX.4CJrMS5qsAIm_weY28EBshmq.RDrm3f4b7EVYc7WK04Vpk4dZm9Er58Phf9C4YRmCOSC_lURebX7JNNdzLoRvYGXyYmfjf1Wko8M2_NlR3OLvOhzJThwxtRNawMuvlFs7VCIGAcqKIdEgPtL0Bno32_Kfc0DbIsr_u0ew7V5XDVV4I75MsaweruSIr4ghSLl2IatyISVGDTQFebA9sI5Mv4Rt50RpaWrYKJkG_peSsuhsD3rSwOiEZlhiPq11sTcKNzZWCgnFlZ3GFWTCQbKALYwMYl6eZyOZN3YjCTjZhhQXzX8fAU3YLOV0fvTQwwrDtkqd9NhzBeHx7N26SRAUWf23HFLxI1kZHtQ4ohZ7sidfLX.FxhkB30TB7ptzFqT7GP9TfqB6e7wR6XLqZNjp_IUQ7eDLp0NWhGVtg0BI0_CyXKXYTI8AYkrt6Fzl1S7KBLIdMPRvA5iaYKIOhsPHyDbD..aKlXXNDIY9euM9VU6MM0peb8C3zTMCz4_1KnIiQhyd9R..vcBvLp6TccUSShfELZ2ccG5Kltfw2AzE4wgegx3.8M35iBAXYo9sdDz0.31euPaBHNkTxI5CyG8m1j50RsC1iUDTxZTvgkyQ5sTY7d_2z6tmOEg8gAQVmr5lyFBIm7rxQwJEhPJM6H_B2w5Cm1neS94cCa3L2iDxfSGqbijYNfHgdXrVuIL4i3PPsbLUMng.KGTDGXnWQlvFrEYqdag8l2dN396HLv0tVZIzVCvPOq6aHWB5_j.lNYF_jQ_ryFsJ7d8VtiilqzhyAsb2UskjsuLQDx2ZA8Fj39fEIVifoIUK5jEcnEni6EnQaAl5y.LCFvmka7pRllXfRFqlxN9pU5qUBM3A5iqF_4P5V._89TgIo9sxcOqq03tJJJIuegYnxA3.71C_6YHih6NHirlDCKddUi5T_8ZP_Q1HH5_GtgyzmJPWTn_meCprRpbPoVRcOj2jO8bByTFqsEc.8zq7jl8GzV4wLmxln9jmWKZU7PvAXXy6Iby6wzmBCxieDG9JRjgvGOiSHxsgIYXcokB3vFjVF_DY3yvE7fRvHmY.Ltdb7y_WyVyODSaAuaMOI8cAfIcp.O1fxgs4sVG5WdKv_4X8_L5XQWRRPmBxoKWs8iYGqNq1v.euYhW5CSewIvsZsJWQ5Y0A_LqfsqCK8yyl71cMIKCdOOV2t9gito66xXBkGNcL1juMGNZPhXtIX0rY55mWBYsNNDcArB9AAHwFgsx2aHP1uwwvq7zTEqob8tmSBn2v303l0RZevBkwcsADcu0hQ9iRBYaOnXb.haG90vztcBq8KCnWB.2fBGqeooBrkrL4MtPDRIVR7m3MdVEsq8M1XwJ"};var cpo = document.createElement('script');cpo.src = '/cdn-cgi/challenge-platform/h/b/orchestrate/chl_page/v1?ray=9134fc361d663f4b';window._cf_chl_opt.cOgUHash = location.hash === '' && location.href.indexOf('#') !== -1 ? '#' : location.hash;window._cf_chl_opt.cOgUQuery = location.search === '' && location.href.slice(0, location.href.length - window._cf_chl_opt.cOgUHash.length).indexOf('?') !== -1 ? '?' : location.search;if (window.history && window.history.replaceState) {var ogU = location.pathname + window._cf_chl_opt.cOgUQuery + window._cf_chl_opt.cOgUHash;history.replaceState(null, null, "\/abstracts\/search?q=tax%20reform%20in%20Iran&__cf_chl_rt_tk=0p4kFwu.YKxQvp9EwxkV_ZRk4NmCiJX2AFa96wWmx0w-1739787001-1.0.1.1-gumQkdJ0e_8LoNVbY7gpwmw0ANLs8DRcbhLDQdEm.ss" + window._cf_chl_opt.cOgUHash);cpo.onload = function() {history.replaceState(null, null, ogU);}}document.getElementsByTagName('head')[0].appendChild(cpo);}());</script></body></html>