網際網路的普及性與便利性，促使了網路拍賣此一新興商業模式日益的成長，因此為維持租稅的公平性，2004年起網路拍賣之課稅問題隨即引發了相當大的討論：2005年5月財政部正式公布「網路交易課徵營業稅及所得稅規範」，詳細規範出網路營業人必須遵行的相關規定，稅捐機關所抱持的立場乃是營業人不管是透過實體通路或網路商店販售貨品或勞務，其課稅原則均保持一致；然而由於網路拍賣相較於實體通路具有匿名性、無實體店面以及資訊不易掌握等種種特性，因此網路拍賣課稅在實施初期必然會面對不小的困難。另外，尚有鑑於過去探討電子商務課稅之相關理論文獻，均未對於加值稅部分多加探討，因此本研究除希望能為電子商務加值稅部分的探討開啟另一面的思考方向外，尚希望藉由賽局理論策略互動的模型來分析我國現行網路拍賣課稅之制度與此一制度可能產生的問題，在此研究主要焦點著重於營業稅部分的探究，因為當營業稅之課稅問題一旦獲得解決，所得稅層面之課稅問題同樣能一體適用。
本研究所得出的結論大致可歸納如下：在現行規範下，若政府希望促使網路拍賣的賣方均能主動去申辦營利事業登記，則所訂出的查核率不僅必須夠大，且應隨著不同賣家營業額的高低，採行不同的查核率水準，此時勢必需付出較大的查核成本。然而，若政府乃是希望網路拍賣市場更能蓬勃發展，則此時採行課徵零稅率的政策方為適當；因此無論從以極大化稅收為目的，或是以極大化整體網路拍賣使用者的福利為目的，現行網路拍賣課稅草案中，所訂定的制度其執行成效，均須仔細思考是否合宜。有鑑於此，最後本研究則提出「勾稽機制」以及「獎勵機制」的設計，希望能藉由此兩項機制的配合能使得我國網路拍賣的課稅制度能更加順利的施行。

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