منابع و مآخذ

1. Ashouri, Mahmoud; Bashirieh, Hussein; Yazdi, Abdul Majid; Hashemi, Seyed Mohammad (2004). Human Rights and Concepts of Equality, Fairness, Justice, Tehran: Gerayesh Publishing. (in persian)
2. Parvan, Abbas Ali (2014). "The Status of Substantive Review in the Iranian Tax Judicial System", Tax Research Journal, No. 23. (in persian)
3. Khosravi, Ahmad (2009). The position of the principle of fair trial in resolving tax disputes, thesis for obtaining a master's degree in public law from Allameh Tabatabaei University. (in persian)
4. Public Sector Studies Office (2018). review of tax litigation process in Iran; Pathology and ways to improve it, colleagues: Iman Fadaei, Farzaneh Chaharband, Behnaz Kamyab. (in persian)
5. Rahpeima, Mehdi (2012). Tax proceedings in the light of the principles of fair trial, Tehran: Jangal. (in persian)
6. Rostami, Vali (2019). Public Finance, Tehran: Mizan, seventh edition. (in persian)
7. Rostami, Vali; Pourrezaei Fashkhami, Mahmoud (2017). "Analysis of the Legal Nature of Tax Lawsuits Subject to Frequent Article 251 of the Law on Direct Taxes", Tax Research Journal, No. 36. (in persian)
8. Shirkond, Saeed (2011). Investigating the Factors Affecting Measuring and Improving the Business Environment in Iran, Tehran Chamber of Commerce, Industries and Mines Center for Economic Studies and Studies Project. (in persian)
9. Ghamami, Majid; Hassan, Hassani (2006). "Principles Ensuring Democratic Performance in the Judiciary and Principles Related to the Characteristics of Civil Procedure", Journal of the Faculty of Law and Political Science University of Tehran, No. 74. (in persian)
10. Fathi, Younes; Shafiee Sardasht, Jafar; Vahibi Fakhr, Maryam (2019). "The Optimal System of Administrative Proceedings in Iran", Quarterly Journal of New Administrative Law Research, First Year, First Issue. (in persian)
11. Fallahzadeh, Mohammad Mehdi (2013). "Developments in Administrative Law in England and Iran", Quarterly Journal of Public Law Research, Year 15, Issue 41. (in persian)
12. Mansourabadi, Abbas (2005). "The Right to Appeal in a Fair Trial Process", Public Law Thoughts, Year 3, Number 7. (in persian)
13. Mansoorian, Nasser Ali; Cheshme Payam, Bahram (2013). "Comparative Legal Analysis of Iranian Tax Judicial Authorities", Tax Research Journal, No. 19, pp. 107-133. (in persian)
14. Nikbakht, Rasoul (2013). Tax Investigation in Iranian and British Law, Relying on Fair Trial, Thesis for Obtaining a Master's Degree from Imam Sadegh (AS) University. (in persian)
15. Wisbrad, David (2007). Fair Trial, translated by Farideh Taha and Leila Ashrafi, Tehran: Mizan. (in persian)
16. A Musacchio, M hall– low (2006). Politics, and Finance in brazil: Historical lessons for corporate governance, Stanford university, USA. (in English)
17. Oxford Dictionary of law, Elizabeth A Martin, Jonathan law, sixth edition. (in English)

Laws and provision

18. The law of direct taxes approved in 1987 with its subsequent amendments and its executive regulations
19. Value Added Tax Law approved in 2007
20. Law on the Organization and Procedure of the Court of Administrative Justice (approved in 2013)