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 ) 。

Abstract 〈TOP〉
    Reference ( 65 ) 〈TOP〉
    1. 王建煊(2006),「租稅法」,頁26、29。臺北市,華泰文化事業股份有限公司。
    2. 邱荃瑩(2005),「我國地方稅捐稽徵機關績效評估之研究-以資料包絡分析法」。元智大學會計研究所碩士論文。
    3. 徐偉初、歐俊男、謝文盛(2005),「財政學」,頁55、282、299、304、584、585。臺北市,華泰文化事業股份有限公司。
    4. 孫遜(2004),「資料包絡分析法:理論與應用」,頁6-7。臺北市,揚智文化事業股份有限公司。
    5. 許怡雯(1997),「我國租稅稽徵技術效率之研究」,國立政治大學財政研究所碩士論文。
    Times Cited (1) 〈TOP〉
    1. 王必涵(2008)。臺北市稅捐稽徵處各分處稽徵績效之研究—三階段資料包絡分析法之應用。政治大學行政管理碩士學程學位論文。2008。1-68。
    Altmetrics 〈TOP〉
    E-mail :
    When an article is available to download, a notice will be sent to your mailbox address.
    E-mail :