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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 ) 。

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 74 ) 〈TOP〉
  1. 蕭文生,行政執行制度中之當事人協力義務,收錄於社團法人台灣行政法學會編,當事人協力義務/行政調查/國家賠償,元照出版公司,2006年11月,127–173頁。
  2. 蕭文生,職權調查主義、當事人協力義務與舉證責任,收錄於司法院編,行政訴訟制度相關論文彙編第4輯,司法院,2005年12月,375–411頁。
  3. 林金榮,推計課稅制度中推計行為之探討-以現行法令規定及函釋為探討基礎,律師雜誌,271期,2002年4月,70–86頁。
  4. 洪家殷,論行政調查中職權調查之概念及範圍-以行政程序法相關規定為中心-,東吳法律學報,第21卷第3期,2010年1月,1–41頁。
  5. 洪家殷,對營業人漏進、漏銷及逃漏營業稅之處罰-行政法院八十九年度判字第364號判決及司法院大法官釋字第503號解釋評釋,台灣本土法學雜誌,第21期,2001年4月,25–39頁。
Times Cited (1) 〈TOP〉
  1. 朱建智(2016)。進項憑證認定標準之研究。中正大學財經法律學系學位論文。2016。1-137。
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