Search & Read at all times.
Your portable library is online!,Hello!
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 ) 。

Previous Page
Next Page
There is no full-text available at the moment. Airiti would like to request author's authorization. I would like to provide authorization.
Abstract 〈TOP〉
    Reference ( 94 ) 〈TOP〉
    1. 3.陳新民,論憲法人民基本權利之限制,論憲法基本權利之基本理論(上冊),民國85年1月。
    2. 6.黃淑瑜,我國內地稅稅捐保全之研究,中原大學財經法律研究所,民國94年
    3. 4.李震山,憲法意義下之「家庭權」,中正大學法學集刊,第16期,93年,P61-104。
    4. 10. 李建良,經濟管制的平等思維-兼評大法官有關職業暨營業自由之憲法解釋,政大法學評論,第102期,民國97年4月。
    5. 28.葛克昌,制度性保障與地方稅,法令月刊,第59卷第5期,民國97年5月。
    Times Cited (10) 〈TOP〉
    1. 林季儀(2017)。我國土地使用人代繳地價稅之稅捐保全爭議研究。臺灣大學國家發展研究所學位論文。2017。1-129。 
    2. 蘇育賢(2011)。全民健康保險法律關係之研究。國立臺灣大學科際整合法律學研究所學位論文。2011。1-134。 
    3. 顏文邦(2009)。臺灣所得稅欠稅之決定因素研究。政治大學行政管理碩士學程學位論文。2009。1-83。
    4. 楊謹慈(2010)。稅捐稽徵法第24條修法與稅捐保全。政治大學行政管理碩士學程學位論文。2010。1-61。
    5. 謝嘉玲(2011)。北區國稅局限制出境及禁止財產處分登記與稅捐徵起之關係。元智大學管理碩士在職專班學位論文。2011。1-96。
    Altmetrics 〈TOP〉
    E-mail :
    When an article is available to download, a notice will be sent to your mailbox address.
    E-mail :