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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) )
AND、OR、NOT

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

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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「http://dx.doi.org/」 「 http://dx.doi.org/ 」 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: http://dx.doi.org/ 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 Registrationdoi.airiti.com ) 。

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Abstract 〈TOP〉
    Reference ( 103 ) 〈TOP〉
    1. 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」,元智大學會計學系碩士論文。
      連結:
    2. Allingham, M. G. and A. Sandmo (1972),“Income tax evasion:a theoretical analysis”,
      連結:
    3. consumption tax in development countries?”,Andrew Young School of Policy
      連結:
    4. Browning, E. (1977),“A Hidden Welfare Cost of Taxation”,National Tax Journal,30,
      連結:
    5. Cremer, H. & F. Gahvari (1993),“Tax evasion and optimal commodity taxation”,
      連結:
    Times Cited (7) 〈TOP〉
    1. 連國宏(2008)。我國小規模營業人查定課徵實施績效之研究。政治大學行政管理碩士學程學位論文。2008。1-47。
    2. 林月桃(2009)。影響逃漏稅之因素-以加值型營業稅為例。政治大學行政管理碩士學程學位論文。2009。1-55。
    3. 葉柔佐(2009)。我國統一發票制度實施績效之研究。政治大學行政管理碩士學程學位論文。2009。1-56。
    4. 周香吟(2010)。加值型營業稅進項稅額虛報探討。中興大學高階經理人碩士在職專班學位論文。2010。1-73。
    5. 王淑芳(2010)。營業人加值型營業稅逃漏金額之決定因素—以內湖科學園區逃漏稅營業人為例。政治大學行政管理碩士學程學位論文。2010。1-68。
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