{"title":"税收征缴阶段法律空白的病理(美国国税局与美国比较研究)","authors":"Farnaz Arta, M. Taheri, Maryam Agai Bejestani","doi":"10.52547/taxjournal.30.56.3","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"236 1 1","pages":""},"PeriodicalIF":0.4000,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pathology of The Legal Gap in the Tax Collection and Payment Stage\\n(A Comparative Study of The IRS and The United States)\",\"authors\":\"Farnaz Arta, M. Taheri, Maryam Agai Bejestani\",\"doi\":\"10.52547/taxjournal.30.56.3\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":40374,\"journal\":{\"name\":\"ATA Journal of Legal Tax Research\",\"volume\":\"236 1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.4000,\"publicationDate\":\"2023-03-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"ATA Journal of Legal Tax Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.52547/taxjournal.30.56.3\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"ATA Journal of Legal Tax Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.52547/taxjournal.30.56.3","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}