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Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters


DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「」 「 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI ) 。

Abstract 〈TOP〉
    Reference ( 43 ) 〈TOP〉
    1. 林月桃(2009),《影響逃漏稅之因素-以加值型營業稅為例》。臺北:國立政治大學行政管理碩士學程論文。
    2. 林玫君(2009),《從營業稅觀點論現階段虛設行號的特性》。臺中:靜宜大學碩士論文。
    3. 陳彥文(2003),《類神經網路之應用-以營業稅選案模型為例》。臺北:銘傳大學資訊管理學系碩士論文。
    4. 蔡義明(2008),《我國加值稅實施績效之探討》。臺北:國立政治大學行政管理碩士學程論文。
    5. Chu, C. Y. C. & K. P. Chen (1995), “Internal Control and External Evasion : A Model of Business Tax Compliance,"Discussion Paper.
    Times Cited (3) 〈TOP〉
    1. 陳緯婷(2016)。加值型及非加值型營業稅復查維持率之影響因素研究。臺灣大學國家發展研究所學位論文。2016。1-75。 
    2. 張春蓮(2013)。加值型營業稅逃漏偵測之研究。臺中科技大學企業管理系事業經營碩士班學位論文。2013。1-83。
    3. 游崇熙(2014)。加值型營業稅選案研究 -以財政部中區國稅局某稽徵所為例。朝陽科技大學財務金融系學位論文。2014。1-79。
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