Preface Public policies are a result of governmental responses in persuit of the best interests for the majority of the people. Policy analysis, on the other hand , emphasizes customer-orientation in making public decesion. It seems that it is the government¡¦s responsibility to make good policies to serve its people. Therefore, Taiwan began to develop itself into a state of e-government in 1998. The government has improved country¡¦s electronic service infrastructures and has the information and communication technology effectively integrated. As a result, government red tape has been significantly reduced. Traditional labor-intense computer operation has been digitalized and has given its way to internet. Government efficiency is improved as well as the quality of service. Using internet to file individual income tax has become a trend. It is not necessary any more to go to the taxing authority to file tax. Internet provides taxpayers much faster and more convenient electronic accesses. Since March 1999, revenue service authorities all over the country have been activily advocating using on-line internet processing to file individual income tax. In May 2003, without going to the tax authority, taxpayers started to use Citizen Digital Certificate or Financial Institution Certificate to file individual income tax. Thereafter, the way in filing individual income tax has become diversified. According to the statistics, in the year of 2006 there were applications using internet to file individual income. This record-high figure represents 47 percent of total applications. Filing individual income tax through internet truly symbolizes an electronic government. This study is based on the theory of public policy and places of marketing to discuss how internet and certificate work in filing individual income tax. Many of my colleagues asked to answer the questionaires on the designed questions. The questionaires were quantitively analyzed. The result shows that using internet to file individual income tax enables the public to enjoy an e-government that works more efficiently and costs much less. This study is summarized as the following : 1.Tax filing applications that claim for standard deduction accounted for nearly 70 percent of all applications from year 1999 to 2006. 2.Internet has become a main public access in filing individual income tax. 3.Internet is not widely used yet in filing individual income tax, but it has the advantages over the other means. By govrrnment¡¦s advocating, internet may become more accessible to the public. 4.The government needs to find a way to systematize the process in filing individual income tax to fit public interests better.