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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 ) 。

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Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 157 ) 〈TOP〉
  1. 2. 王澤鑑,法律思維與民法實例,自版,一九九九年五月,初版。
  2. 62. 陳淳文,從法國法論地方政府財政監督,收錄於地方自治與財政自主研討會論文,中華民國九十一年五月三十日。
  3. 65. 應式文,稅法之解釋或適用變更與公務人員責任之探討 ,法令月刊,四十六卷第七期。
  4. 71. 盛子龍,行政法上不確定法律概念具體化之司法審查密度,台灣大學法律研究所博士論文,八十七年六月。
  5. 84. 辜仲明,特別公課規範概念及基本原則之研究,中原大學財經法律研究所碩士論文,九十年七月。
Times Cited (3) 〈TOP〉
  1. 胡斯諺(2008)。財產權之損失補償費及損害賠償費於所得稅之探討。中原大學財經法律研究所學位論文。2008。1-153。 
  2. 石明玉(2015)。解決我國地方政府財政赤字之探討 -以合併後臺中市為例。逢甲大學財稅學系學位論文。2015。1-77。 
  3. 蕭佑嘉(2009)。我國漲價歸公之正義概念研究─以華爾澤之正義理論為觀點。政治大學地政研究所學位論文。2009。1-166。
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