Esmaeilzadeh, Khalil, et al. “Identifying Points of Divergence and Convergence in Organizational Productivity Improvement Factors in the Tax Administration: A Comparative Study Between Iran and Selected Developed Countries”. Future of Work and Digital Management Journal, vol. 3, no. 1, Mar. 2025, pp. 1-16, https://www.journalfwdmj.com/index.php/fwdmj/article/view/79.