本文探討稅法不確定對納稅人之稅務遵循，稅務申報代理人之處罰責任，及稽徵機關之查核品質的影響。 實證結果發現：在稅法不確定下，納稅人以避稅手段產生未確定稅負，稅務申報代理人協助納稅人逃漏稅，但是，加重稅務申報代理人之處罰責任，對納稅人之稅務遵循，沒有明顯的助益。 此外，稅法不確定、稅務人員之素養與操守不佳等因素是國內稅務遵循風氣敗壞的主因。 當稅法不確定現象存在時，加強稅務人員之素養與操守，對稽徵機關之查核品質，有顯著的影響。

This paper explores the impact of uncertain tax positions on the tax compliance of taxpayers, penalties for tax agents, and audit quality of tax authorities. The findings are as follows: When tax positions are uncertain, taxpayers’ intentions to avoid taxes and engaging in sheltering activities are more obvious, and tax agents assist taxpayers in evading taxes. However, increasing penalties for tax agents may not intensify tax compliance. Additionally, uncertain tax positions, poor audit quality, and low integrity of tax officials are the main reasons of decreased tax compliance. Furthermore, when tax laws are ambiguous, improving the integrity of tax officials has a significantly positive effect on the audit quality of tax authorities.