O trabalho busca estudar os impactos dos custos tributários, incluídos os custos de conformidade à legislação, quanto às micro e pequenas empresas, mormente às produtoras de bebidas alcoólicas. As MPE desempenham um papel primordial ao desenvolvimento socioeconômico de um país, por representarem, dentre outras características, alta capacidade de absorção de mão-de-obra. Por essa razão, sua proteção e estímulo foram erigidos a princípio constitucional. Entretanto, as dificuldades enfrentadas pelos menores negócios, principalmente a elevada carga tributária e a complexidade legislativa, submetem-nos à alta taxa de mortalidade ou a manutenção das atividades de maneira informal. Para solucionar essa questão, foi editada a LC 123/06, no intuito de estabelecer regras facilitadoras nos diversos campos jurídicos, inclusive, na seara tributária, denominada \"Simples Nacional\". Referido diploma, apesar de ser um avanço quanto à desoneração tributária e a desburocratização da atividade, ainda apresenta problemas substanciais, não concretizando o tratamento diferenciado e favorecido previsto constitucionalmente às micro e pequenas empresas. A presente pesquisa se caracteriza por ser descritiva, de natureza teórica, cuja abordagem é qualitativa, utilizando-se, como procedimento, a pesquisa bibliográfica e documental. / The research aims to study the impacts of tax costs, including compliance costs, for micro and small enterprises, particularly for alcoholic beverage producers. Micro and small producers play a key role in the socioeconomic development of a country, since they represent, among other characteristics, a high capacity for labor absorption. For this reason, their protection and encouragement were erected in principle constitutional. However, the difficulties faced by the smaller businesses, especially the high tax burden and the legislative complexity, subject them to high mortality rates or the maintenance of activities in an informal way. In order to solve this issue, LC 123/06 was published, in order to establish facilitative rules in the various legal fields, including in the tax field, called \"Simples Nacional\". This diploma, despite being a step forward in tax relief and debureaucratization of the activity, still presents substantial problems, failing to materialize the differentiated and favored treatment constitutionally foreseen to micro and small companies. The present research is characterized by being descriptive, of a theoretical nature, whose approach is qualitative, using, as a procedure, bibliographical and documentary research.

一、研究緣起： 　　一般研究租稅超額負擔時，多探討租稅課徵造成資源配置扭曲的問題，而忽略租稅徵收成本(Administrative Costs)和納稅成本(Compliance Costs)亦會擴大租稅的超額負擔；事實上，租稅的徵納成本在整個財政制度的運作上是不容忽視的；再者，就公平面而言，租稅制度之設計除了必須考慮稅額負擔的垂直公平與水平公平外，對於納稅義務人間負擔租稅徵納成本是否平均的問題亦不可忽視。 　　二、研究過程： 　　（一）介紹納稅成本意義與文獻回顧。 　　（二）台灣地區建築業營利事業所得稅納稅成本問卷調查分析。 　　由於時間和經費的限制，本研究僅以台灣地區建築業作為調查對象，以探討營利事業為依從稅法規定申報與繳納營利事業所得稅所發生的各種費用（即納稅成本）。 　　本調查以參加各縣市建築投資同業公會之建設公司為抽樣對象，採分層比例隨機抽樣法抽取樣本數1000家；問卷自民國八十三年四月三十日陸續郵寄發出，至同年五月十五日截止，獲得104份回卷，有效回卷96份；使用SAS電腦軟體進行迴歸和變異數分析，以了解影響營利事業所得稅納稅成本的原因和各事業納稅成本負擔的分配狀態；再利用卡方檢定和交叉分析調查納稅義務人對處理營利事業所得稅可能遭遇困擾的程度。 　　三、結論： 　　（一）各項納稅成本中，以會計人員成本佔總納稅成本比例最大。 　　（二）總納稅成本與營業額、資本額、員工人數之間具正相關係。 　　（三）總納稅成本率與營業額、資本額之間具負相關係；因此，納稅成本負擔在各事業間之分配呈累退狀態。 　　（四）事業外部人員成本和內部人員成本與營業額、資本額之間具正相關係。 　　（五）在精神成本方面，受訪事業在處理營所稅事務時，認為困擾程度最多之排名為： 　　　　1.稅務法令規定繁瑣、不明確(77.89%)。 　　　　2.稅務機關核定太嚴苛(71.16%)。 　　　　3.稅務人員行政裁量權太大(61.54%)。 　　四、建議： 　　（一）提供免費稅務諮詢服務。 　　（二）簡化帳證處理。 　　（三）加強稅務法令宣導。 　　（四）簡化憑證查核。 　　（五）制定稅法必須明確。 　　（六）加強租稅核定前之溝通與協談。 　　（七）加強稅務人員租稅教育。 　　（八）協助提供事業單位納稅之服務。

一般認為稽徵成本之高低，不必然反映稅務行政的良窳；但透過歷史資料及長期趨勢的稽徵成本分析與檢討，若能降低稽徵成本，不僅增加國庫淨收入，且可以督促稽徵行政效率的提高，對於維護稅制的公平與合理亦有所助益。本文根據稽徵成本理論及我國內地稅14種稅目20年間的整合資料，進行稽徵成本效率的指標衡量。且蒐集國際間租稅稽徵成本的資料，與我國現況進行比較，並進一步探討影響我國租稅稽徵成本之成因，得到下列發現：（一）國稅與地方稅稽徵效率之更迭，主要係受到稅務行政組織變革的影響。（二）從稅務人員總數與全國人口數和勞動力比值顯示，我國比OECD國家高出甚多，隱含著我國稅務人力顯有不足。（三）國稅的稽徵成本遠較地方稅節省，而貨物稅為最節省的稅目，遺產贈與稅及娛樂稅分屬國稅及地方稅最昂貴的稅目；另台北市國稅局及北區國稅局為稽徵成本節省的機關，而南區國稅局則為稽徵成本昂貴的機關。（四）將稅收實徵淨額取自然對數和稽徵成本率進行迴歸測定，稅收規模與稽徵成本率呈顯著的負相關，顯示稅源較豐之轄區，稅收多，其稽徵成本率自較低，反之，稅源較匱乏之轄區，其稽徵成本率相對較高。（五）我國賦稅的稽徵經費與賦稅收入之趨勢，符合稽徵經費與賦稅收入的數學理論模型，稅源充足，增加一定稽徵經費時，賦稅收入增長較快，稅源較少，即使增加稽徵經費時，賦稅收入增長也較慢。（六）從人事費占總稽徵經費的比例分析，發現我國賦稅的課徵，最重要的是稅務稽徵人力，且我國用人費低於新加坡及香港，我國稅務人員待遇明顯偏低。 / Enhancing cost efficiency in an increasingly globalized world plays an important role to the cut of tax costs that must be taken into account in tax administration costs and compliance costs, resulting in the efficiency improvement of tax-collection either by maximizing the revenue or by minimizing the tax cost. Tax collection cost, taxpaying cost and excess burden of economy are to be considered in tax costs. The basic theoretical analysis on tax costs research of tax administration costs in Taiwan’s reality have been studied and examined in the this study with the add of the tax cost theory and the investigations of the factors affecting these costs. This work is composed of five parts. There are the research contents and framework of this study, the theoretical definition and classification of tax costs, an illustration of the tax administration costs and compliance costs on the Taiwan’s current tax operating costs compared to the tax administration in OECD member countries, the analysis of the situation and possible affecting factors of government tax collection costs, and making some discussions and conclusions as well as drawing the policy suggestions for Taiwan government regarding tax collection costs, respectively.

This thesis deals with the indirect support of research and development, and tax savings in the particular company.The main objective of this thesis processes the information and support for research and development. Selected costs are subject of tax deductible costs within booking. These costs are deducted from the proceeds during the calculation of the profit. The second time we deduct these costs as part of a deduction from the tax base for research and development. Selected costs incurred for research and development project may be deducted from the tax base twice.

This diploma thesis deals with the tax reliefs, focusing on direct taxes in the Czech Republic. First, I have chosen those tax reliefs that have a social element. The thesis deals with their evolution and their comparison with other countries. Furthermore, the thesis examines the tax reliefs in more detail in terms of their objectives, utilization, and efficiency conditions. This is achieved with using various tax load indicators and effective taxation, comparing costs and additionally also the views of experts. Generally, however, this issue lacks a comprehensive study and analysis, and thus also the particular data. Tax reliefs along with social benefits constitute a redistribution system. Their costs and impacts are different. At the beginning of the writing of this thesis, I thought that the tax system should primarily be transparent, simple, focusing on its primary fiscal function and should therefore be free of social politics. I have, however, changed my opinion, because it has turned out that the social tax elements have their positive specifics that are difficult and expensive to transport to the system of direct benefits.