摘　要
稅務機關，擔負著為國家徵收稅捐的任務，稅務人員的工作態度與稅捐的稽徵效率密切相關，本研究以南區國稅局為對象，從員工的角度了解南區國稅局主管使用的領導型態，探討主管的領導型態對部屬工作投入的影響程度，並結合領導替代因素（部屬特性、組織特性、工作特性）驗證領導替代因素對領導型態與部屬工作投入間關係的替代效果，以找出適合南區國稅局的領導方式，提供機關及主管參考，促其發揮領導效能，提升組織績效。
本研究透過問卷調查，獲致結論如下：
一、 南區國稅局員工最常感受到放任型領導型態。女性主管較男性主管更常使用轉換型領導型態。
二、 男性員工「認同工作重要性」程度較女性員工高；女性員工對工作的「自我要求」程度較男性員工高。
三、 區局的主管較常使用轉換型領導型態，分局的主管較常使用放任型領導型態，稽徵所的主管則最少使用交易型領導型態。
四、 職級愈高的主管，愈常採用交易型領導，督導以上職級「認同工作重要性」程度最高，股長職級對「自我要求」程度最高。
五、 交易型領導型態對部屬的工作投入程度有顯著正相關。
六、 七項領導替代因素均可取消或替代主管領導行為對部屬工作投入的影響力，但某些替代因素，只針對部屬某種工作投入因素的影響產生替代效果。

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