統一發票制度是政府課徵營業稅之主要工具，實施期間長達50多年。在此期間我國營業稅制從主要的總額型發展演進到加值型營業稅制，而此徵收工具迄今仍受重視，其應有獨特之處，值得評估研究。本研究主要是從兩個方向著手，第一部分是就統一發票制度之性質、制度內容及執行，評估其達成租稅政策目標之程度；第二部分係比較國際間實施加值稅國家的經驗，檢視此一工具之重要性，以及其改進空間或有其他可行的替代工具。本研究根據政策工具理論，從政策內容、執行組織、標的團體及環境之層面，及政策工具性質，從效能性、效率性、公平性、易用性及社會支持性之指標，予以評估，認為作為營業稅徵收工具的統一發票，以其高強制性及直接性，低自動性及可見性，其徵收效率並未比其他稅目之徵收工具高，容易造成稽徵人員依賴，另外其取得外界之支持亦呈現不定。至於加值稅實施之國際經驗比較部分，經考量經濟開發成長情形及資料取得之難易性，選取新加坡、英國、澳洲作為比較對象，並由各國稅制規劃、稅收統計，以及稽徵成效作相對性比較之基礎。評估結果顯示以新加坡及英國實施成效最佳，而統一發票作為加值稅稽徵工具之我國績效最低。研究總結，發現統一發票制度在稅收成長雖有助益，然因執行低效率，以及租稅減免過多，破壞中性原則，未能達成確實課稅之宗旨，惟仍具改進空間，是以本研究最後提出從制度簡化及加強執行兩方面之具體改進建議。 / The Uniform Invoice System (UIS) has been a main instrument for the collection of business tax in the last fifty years. Present research on an evaluation of this system has taken two major directions. The first is to evaluate the nature, design and execution of the local system, according to its achievement of the goals of tax policy; the second is to compare international experience in the imposition of Value-Added Tax. The purpose of the research on the local system is to examine the necessity of UIS, and see whether there is still room to improve it or if there are any alternatives. The research uses indexes such as effectiveness, efficiency, equity, usability, and social support to survey the following aspects of the system: policy, administrative agencies, target group, and environment. The conclusion from this part shows that the UIS, with its nature of high coerciveness and directness, but low automaticity and visibility, has failed to operate to a high degree of efficiency as other taxes, and it has not been easy to obtain support from society. In addition, the success of the UIS has led to inertia on the part of the competent authorities, and less active auditing. The purpose of as research of international experience is to make a comparison between Singapore, UK, Australia, and Taiwan, focusing on the design of collection mechanism, tax revenue, and efficiency of administration. The results show that Taiwan, with UIS peculiar to itself has not produce a better performance. The conclusion of the research of local and international systems indicates that the performance of the UIS did not meet the goals as the government expected, owing to its low efficiency and an erosion of the tax base from too much tax exemption. Finally, the research suggests two ways to improve the system: simplification and strengthening of the enforcement.