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〉
Parallel Abstract 〈TOP〉
Reference ( 51 ) 〈TOP〉
  1. 余惠芳、陳琳、劉清山、徐薇茹、林詩巽、鄒惠雯(2009),「金融海嘯與企業財務預警之實證研究-Logit模型之應用」,華人經濟研究,第7卷,第2期,20-39。
  2. 林左裕、陳正芬(2005),「利用未償債務之扣除進行逃漏遺產稅之研究-Logit模式之應用」,Chiao Da Management Review,Vol.25,pp.205-229。
  3. 陳明進(2006),「稽徵機關稅務查核對營利事業短漏報所得之影響」,中央研究院經濟研究所經濟論文,34:2,213-250。
  4. 黃美祝(2009),「國稅局選案查核與企業租稅逃漏之探討」,The International Journal of Accounting Studies 會計評論,第48期,第35-66頁。
  5. 王建國(2002),「我國營利事業所得稅課稅與爭訟之研究」,國立成功大學會計學系碩士論文。
Times Cited (1) 〈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。 
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :