TY - JOUR T1 - A Comparative Study of the Principles of Fair Proceeding in Iran with Tax Litigation patterns in the United States, Britain, France and Germany JF - World Sociopolitical Studies Y1 - 2018, LA - EN LK - ensani.ir VL - 2018, IS - 3 UR - http://ensani.ir/fa/article/388784 SP - 507 EP - 548 ID - 388784 AU - حسین نوروزی AU - سجاد هوشمندی KW - fair proceeding principles KW - France KW - Germany KW - tax council of Iran KW - tax dispute resolution boards KW - tax system KW - United Kingdom KW - United States ER -