Dakhili , Ali, Abdolreza Barzegar, and Amir Mohammad Sediqian. “An Analysis of the Effects of Tax Exemptions on Taxpayers and the Government”. Journal of Historical Research, Law and Policy (July 1, 2026): 1–14. Accessed February 20, 2026. https://jhrlp.com/index.php/jhrlp/article/view/207.