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 ( 75 ) 〈TOP〉
  1. 李開台(2007),《課稅調查機關及其查得資料之使用界線》。國立臺灣大學法律學院法律學研究所碩士論文。
  2. 林利群(2005),《電子商務對營業稅稅收之影響-1999年至2004年的資料分析》。臺中健康管理學院國際企業學系碩士論文。
  3. 洪派緯(2002),《電子商務發展與其衍生租稅法律問題研究》。中原大學財經法律學系碩士論文。
  4. Drucker,P.F.(1980).”The Deadly Sins in Public Administration”, Public Administration Review, March-April, 1980:103-106
  5. Fox, William F. & Matthew N. Murray(1997).”The Sales Tax and Electronic Commerce︰So What’s New”, National Tax Journal 50(3):573-606.
Times Cited (6) 〈TOP〉
  1. 徐語宏(2016)。政府資料開放活化應用之評估研究- 以立法院資料服務平台為例。逢甲大學公共政策研究所學位論文。2016。1-93。 
  2. 程盈廸(2010)。台北市社區大學評鑑機制之初探。臺北大學公共行政暨政策學系學位論文。2010。1-204。
  3. 王玉珊(2013)。天然災害災後就業服務措施評估之研究—以莫拉克颱風為例。臺北大學公共行政暨政策學系學位論文。2013。1-187。
  4. 陳媛婷(2014)。「1955外籍勞工24小時諮詢保護專線」之政策執行評估──以政策執行者觀點探討。中正大學勞工關係學研究所學位論文。2014。1-145。
  5. 高志正(2016)。臺中市社會住宅政策推動之探討-從政策過程評估角度分析。中山大學政治學研究所學位論文。2016。1-124。
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :