The middle of the last century witnessed the beginning of information revolution, which since then has radically changed the life of the society. The information was identified as one of the most important resources for producing goods or creating services. Information technologies as well as information movement are not only important in developing economy but in other spheres of life too. The governments of developed countries understood that and made efforts to act the implementation of Information Technologies. European Union, that defined the priority for itself not to be behind the USA, has adopted the Lisbon Strategy, which one determinated the importance of the Information technologies either in private and public sector. These purposes are in the first place nowadays in Lithuania, it is planned to induce the spreading of the information technologies in the lasting work strategies, a big attention is given for increasing the number of personal computer and Internet users. An effort does not go wastles. According statistic, in the last six years increased the number of household that owned computers more than five times, the Internet users - seven times. However, there are still increasable big differences between cities and regions in Information Technologies. People that lived in village had three times computers and five times internet less then in city in 2005. In the result these difference between country and city are influenced, firstly, on the... [to full text]

A criação de uma gama nova de serviços eletrônicos baseados em tecnologia da informação é uma realidade para as empresas. Serviços deste tipo estão ganhando importância em diversas áreas como a de comércio eletrônico. Em função deste aumento de importância, as empresas vêm dedicando esforços para organizar o desenvolvimento de novos serviços desta natureza de maneira a estarem alinhados com a estratégia das organizações. Também no âmbito acadêmico, o interesse por estudar serviços eletrônicos vem crescendo desde 2004. As áreas de estudo são as mais diversas, sendo a questão do desenvolvimento destes serviços de forma alinhada ao processo de planejamento estratégico um dos principais. Diante deste contexto, prático e acadêmico, este trabalho tem por objetivo avalizar como as empresas brasileiras definem suas estratégias em relação à prestação de serviços eletrônicos. Em havendo a criação do serviço eletrônico, o trabalho também procura avaliar a integração deste serviço com os demais canais, eletrônicos, humanos ou misto entre os dois. Neste contexto, avaliar o papel da tecnologia da informação (TI), ou seja, como a TI participa da decisão e, se for o caso, qual a sua influência no processo de construção do serviço eletrônico. Finalmente, o trabalho procura avaliar também a influência do alinhamento estratégico entre a TI e o negócio no âmbito do processo de criação de novos serviços eletrônicos. De maneira a cumprir com estes objetivos, o trabalho buscou se basear nos construtos teóricos gestão de serviços, gestão de tecnologia da informação e serviços eletrônicos para elaboração de proposições que foram testadas frente a estudos de caso realizados em quatro empresas brasileiras, um banco, uma empresa de telecomunicações, uma empresa de aviação civil e uma empresa de internet. Optou-se pela escolha de quatro casos, de forma que uma quantidade razoável de informações em profundidade pudesse ser obtida sendo também possível o aumento do nível de generalização com o cruzamento dos casos. Ao se discutir os casos frente às proposições de pesquisa o estudo concluiu que: a) melhorar a experiência do cliente habilita a preocupação com novas tecnologias; b) melhorar a experiência do cliente habilita a participação da TI como idealizador do uso de novas tecnologias; c) o controle de custo desativa a preocupação com novas tecnologias e; d) a participação forte da TI habilita a visão estratégica de canais múltiplos, além de um conjunto de outros achados indiretos em função das discussões realizadas. / There is a new type of services based on information technology that is already a reality for companies. These services are gaining importance in several areas like electronic business that is the main focus of this work. Considering the relevance associated with those services, companies are dedicating strategic resources for planning and organizing the development of these new services aligned with corporate strategies. Also in the academic field, the interest for studying these electronic services is growing since 2004. There are several areas of interest, but one of the main ones is related to the alignment of the strategy to the development of such services. Taking this scenario into consideration, this work has the purpose to evaluate how Brazilian companies define their strategy, operates and manages the delivery of electronic services. When creating the electronic service, the work tries to understand the integration of this new service with the other customer contact channels and the related impact of IT organization. In this context, to evaluate the information technology (IT) role, or how IT participates the decision making process to build the electronic service. Finally, the work looks for understanding the influence of the strategic alignment between IT and business in the process of new electronic service development. To accomplish these objectives, it was used service management, information technology management and electronic service as theoretical constructs to build propositions that were tested against case studies conduced in four Brazilian companies from different industry segments: a bank, a telecommunication company, an aviation company and an internet company. Four cases where choose, a good amount of detailed information could be obtained promoting some level of generalization by crossing the cases analysis. While discussing the cases and the propositions the study concluded that: a) improve customer experience make companies concerned with new technologies; b) improve customer experience also makes IT more present on determining how to use new technologies; c) cost control diminishes the concern of the companies on using new technologies and; d) strong IT participation makes multiple channel vision possible. There are also other indirect findings got from the case study discussions.

e-Government concept is an idea of electronic government. It is not only about providing services through the Internet or other electronic media, but also about improving of the state apparatus effectivity and about simplifying of the communication between public and private sectors, as well as among public authorities themselves. This thesis should serve as a basis for understanding to the issues related to e-Government. It provides answers to questions like these: What is e-Government? What does it offer to its users? etc.. It explains the development and the current situation of e-Government in the Czech Republic and in the European Union. An important contribution of the thesis should be the inclusion of a marketing viewpoint. It focuses exclusively on the Czech Republic and on the marketing communications, which are used by the public sector to promote e-Government activities and to provide information.

The aim of the thesis is to create a methodology for the design of electronic services (e-services) and its verification through the design of a new electronic service which is improving the relations of a ski school with its customers. This aim is achieved by fulfilling a number of sub-goals. First, the theoretical foundations of services and e-services are presented with the aid of academic papers, publications and articles. Furthermore, using literary resources, the system of services which is tailored to fit the e-service environment is also described. Subsequently, the appropriate steps for the e-service design are chosen. These steps together form the above-mentioned methodology by which the new electronic service for ski school customers is designed. The text of the thesis is divided into four parts which head towards the design of a portal for the ski school customers. The first part introduces the theoretical definitions. The service sector and the definition of e-service are presented in this part. The second part describes the four major elements that form the e-service system. The areas that are crucial to the design are identified analysing each component of the e-service system. The knowledge gained in the second section is used to determine the activities which constitute the methodology proposed in the third part. The methodology is verified in the fourth section, where the web portal for ski school customers is designed

No abstract / Mini Dissertation (MCom)--University of Pretoria, 2019. / Taxation / MCom Taxation / Unrestricted

Elektroniska tjänster utgör en stor del av marknadsekonomin i större delen av världen således även på den inre marknaden. Elektronisk handel, där elektroniska tjänster ingår, har under de senaste åren expanderat. U.S. Bureau of Census uppskattade att elektroniska tjänster genererat i drygt 600 miljarder kronor under år 2005. Det är en ökning med 24.6 % från föregående år. Statistiken visar endast handeln i USA, men ger ändå ett mått på den framfart som skett de senaste åren rörande elektronisk handel. Inom gemenskapen har rådet fastställt en rad harmoniseringsregler, främst i det sjätte mervärdesskattedirektivet . I syfte att harmonisera de mervärdesskatterättsliga reglerna för att undvika en snedvridning av konkurrensen mellan aktörer etablerade i olika medlemsstater. Den inre marknaden är förvisso avsedd för aktörer etablerade inom EU, men man kan inte bortse från det faktum att även aktörer i tredjeland har tillträde till den inre marknaden. För att utreda om aktörer från tredjeland gynnas framför aktörer etablerade i gemenskapen i tillhandahållande av elektroniska tjänster till icke skattskyldiga inom gemenskapen är bestämmandet av platsen av betydelse. Först fastställs om transaktionen faller inom ramen för artikel 2 i det sjätte mervärdesskattedirektivet. Där konstateras att mervärdesskatt skall betalas för tjänster som tillhandahålls inom landets territorium av en skattskyldig. För fastställande av ”landets territorium” hänvisas till artikel 3, se bilaga 4. Det andra steget är att konstatera om den som tillhandahåller tjänsten betraktas som skattskyldig enligt artikel 4.1, se bilaga 5 till uppsatsen. Är kriterierna i artikel 2 och 4 uppfyllda går man vidare till artikel 9 för bestämmandet av platsen. Ursprungslandsprincipen och destinationslandsprincipen ligger till grund för bestämmandet av vilken stat som har beskattningsrätt, först fastställs omsättningslandet och därigenom platsen för tillhandahållandet. Destinationslandsprincipen och ursprungslandsprincipen kräver ett förtydligande. Från början tillämpades ursprungslandsprincipen för att nå den inre marknaden. Destinationslandsprincipen är den rådande men kommissionens långsiktiga mål är att gå över till ursprungslandsprincipen. Trots detta ändras i dagsläget regler för att passa destinationslandsprincipen. Tillhandahållande av elektroniska tjänster existerade inte vid utformandet av det sjätte mervärdesskattedirektivet. Följaktligen saknades begreppet elektroniska tjänster i direktivet. Då rådet antog direktiv 2002/38/EG infördes begreppet elektroniska tjänster samt ett tydliggörande av vad som var att anse som platsen för tillhandahållande. Begreppsdefinitionen var dock inte uttömmande och rådet antog förordning 1777/2005 där elektroniska tjänster definieras både i förordningen samt tillhörande bilaga. Klassificeringen av elektroniska tjänster sker på samma vis oberoende av platsen för tillhandahållandet. Däremot skiljer sig bestämmandet av omsättningsland och platsen beroende på om en aktör är etablerad i en medlemsstat eller ej. Innan direktiv 2002/38/EG antogs kunde aktörer från tredjeland undgå mervärdesbeskattning då de tillhandahöll elektroniska tjänster till icke skattskyldiga i gemenskapen. Rådets intention vid antagande av direktivet var att undanröja snedvridning av konkurrensen samt att tydliggöra reglerna om platsen för tillhandahållande i de fall då aktörer var etablerade i tredjeland. Med direktiv 2002/38/EG antogs den regel som bestämmer platsen för tillhandahållande till den där aktören är registrerad. I samband med detta infördes den ordning vilken innebär att aktörer från tredjeland skall registrera sig för mervärdesskatt i en medlemsstat. Även det fasta driftstället har betydelse för bestämmande av platsen. I vissa fall är det fasta driftstället att anse som platsen och i andra fall är huvudkontoret platsen för tillhandahållande. Begreppet fast driftställe nämns i artikel 9 i det sjätte mervärdesskattedirektivet, men ingen definition ges av vad som omfattas eller vilka kriterierna är. För att fastställa detta är man hänvisad till EG-domstolens praxis då inget uttömmande svar ges i direktiven. Gällande elektroniska tjänster och inkomstskatterätt kan i vissa fall en server utgöra ett fast driftställe, det är inte möjligt inom mervärdesskatterätten. / Electronic commerce constitutes a big market economy in the world, therefore also in the internal market. Electronic commerce, which includes electronic services, has expanded in the past years. In the end of year 2005, the U.S. Census Bureau estimated the total U.S. electronic commerce sales at $ 86.3 billion. This featured a 24.6 percent increase from the previous year 2004. Even though this is U.S. statistics, it gives a view of how electronic commerce has expanded the last years. Within the internal market, the Council of the European Union constituted a number of regulations on harmonisation, mainly in the Sixth VAT Directive . The purpose of harmonising the VAT regulations is to prevent distortion of the competition between suppliers established in the European Union. The internal market is intended for the suppliers established in the European Union, nevertheless suppliers from the countries outside the European Union have access to the internal market. The place of supply is of importance to investigate if a supplier from a country outside the European Union is in favour before a supplier established within the European Union in supply of electronic services to persons non-liable to tax. To investigate whether or not a supplier from a country outside the European Union benefit before suppliers established within the internal market the place of supply is of significance. The first question that arises is whether the transaction falls within the scope of article 2. Article 2 establishes that the subject to value added tax is the supply of services affected for consideration within the territory of the country by a taxable person. Article 3 es-tablishes the territory of the country, see attachment 4. The second step to clarify is if the person supplying the services is liable for tax according to article 4, see attachment 5. If the criteria for article 2 and 4 are satisfied the next step is article 9 and to establish the place of supply. To define the country with the right to tax, the establishment of the place of supply leads to the place of transaction. The principle of destination and principle of origin need to be explained. From the beginning, the Commission applied the principle of origin to reach the single market. In spite of the fact that the Commission’s long-term goal is to apply the principle of origin, rules are constantly changed to be applicable on the principle of destination. The supplying of electronic services did not exist when the Sixth VAT Directive was proposed. Therefore the concept of electronic services is not defined in the directive. When the Council of the European Union approved Directive 2002/38/EC , the concept of electronic services was classified and it was also made clear what is established as the place of supply. Notwithstanding the concept was not exhaustive and the Council of the European Union approved the regulation 1777/2005 in which electronic services are defined further, both in the regulation and in the attachment belonging to the regulation. The classifications of electronic services are independent of whether the supplier is established in a Member States or country outside the European Union. The place of supply depends on if the supplier is established in a Member State or outside the European Union. Before directive 2002/38/EC, a supplier from a country outside the European Union could escape value added tax when supplying services to non-liable tax persons. The Council of the European Parliaments intention to lay down the directive was to set aside dis-torted competition and to clarify the rules of the place of supply in situations when a sup-plier is established in a country outside the European Union. With directive 2002/38/EC the rule that decides the place of supply to the one where the supplier are registered were taken into force. In relation to that, a regulation was introduced where suppliers from a country outside the European Union shall register for value added tax in a Member State. The permanent establishment is of certain significance to establish the place. In some situations, a permanent establishment is considered as the place of supply and in others it is the head office. The classification of a permanent establishment is mentioned in article 9 in the Sixth VAT Directive but there is no definition of what it comprises or the criteria. To in-vestigate what a permanent establishment is one is referred to go through the European Court of Justices case-law. In income tax, there are situations when a server can constitute a permanent establishment, which is not possible in value added tax.

<p>Elektroniska tjänster utgör en stor del av marknadsekonomin i större delen av världen således även på den inre marknaden. Elektronisk handel, där elektroniska tjänster ingår, har under de senaste åren expanderat. U.S. Bureau of Census uppskattade att elektroniska tjänster genererat i drygt 600 miljarder kronor under år 2005. Det är en ökning med 24.6 % från föregående år. Statistiken visar endast handeln i USA, men ger ändå ett mått på den framfart som skett de senaste åren rörande elektronisk handel.</p><p>Inom gemenskapen har rådet fastställt en rad harmoniseringsregler, främst i det sjätte mervärdesskattedirektivet . I syfte att harmonisera de mervärdesskatterättsliga reglerna för att undvika en snedvridning av konkurrensen mellan aktörer etablerade i olika medlemsstater. Den inre marknaden är förvisso avsedd för aktörer etablerade inom EU, men man kan inte bortse från det faktum att även aktörer i tredjeland har tillträde till den inre marknaden.</p><p>För att utreda om aktörer från tredjeland gynnas framför aktörer etablerade i gemenskapen i tillhandahållande av elektroniska tjänster till icke skattskyldiga inom gemenskapen är bestämmandet av platsen av betydelse. Först fastställs om transaktionen faller inom ramen för artikel 2 i det sjätte mervärdesskattedirektivet. Där konstateras att mervärdesskatt skall betalas för tjänster som tillhandahålls inom landets territorium av en skattskyldig. För fastställande av ”landets territorium” hänvisas till artikel 3, se bilaga 4. Det andra steget är att konstatera om den som tillhandahåller tjänsten betraktas som skattskyldig enligt artikel 4.1, se bilaga 5 till uppsatsen. Är kriterierna i artikel 2 och 4 uppfyllda går man vidare till artikel 9 för bestämmandet av platsen.</p><p>Ursprungslandsprincipen och destinationslandsprincipen ligger till grund för bestämmandet av vilken stat som har beskattningsrätt, först fastställs omsättningslandet och därigenom platsen för tillhandahållandet. Destinationslandsprincipen och ursprungslandsprincipen kräver ett förtydligande. Från början tillämpades ursprungslandsprincipen för att nå den inre marknaden. Destinationslandsprincipen är den rådande men kommissionens långsiktiga mål är att gå över till ursprungslandsprincipen. Trots detta ändras i dagsläget regler för att passa destinationslandsprincipen.</p><p>Tillhandahållande av elektroniska tjänster existerade inte vid utformandet av det sjätte mervärdesskattedirektivet. Följaktligen saknades begreppet elektroniska tjänster i direktivet. Då rådet antog direktiv 2002/38/EG infördes begreppet elektroniska tjänster samt ett tydliggörande av vad som var att anse som platsen för tillhandahållande. Begreppsdefinitionen var dock inte uttömmande och rådet antog förordning 1777/2005 där elektroniska tjänster definieras både i förordningen samt tillhörande bilaga. Klassificeringen av elektroniska tjänster sker på samma vis oberoende av platsen för tillhandahållandet. Däremot skiljer sig bestämmandet av omsättningsland och platsen beroende på om en aktör är etablerad i en medlemsstat eller ej.</p><p>Innan direktiv 2002/38/EG antogs kunde aktörer från tredjeland undgå mervärdesbeskattning då de tillhandahöll elektroniska tjänster till icke skattskyldiga i gemenskapen. Rådets intention vid antagande av direktivet var att undanröja snedvridning av konkurrensen samt att tydliggöra reglerna om platsen för tillhandahållande i de fall då aktörer var etablerade i tredjeland.</p><p>Med direktiv 2002/38/EG antogs den regel som bestämmer platsen för tillhandahållande till den där aktören är registrerad. I samband med detta infördes den ordning vilken innebär att aktörer från tredjeland skall registrera sig för mervärdesskatt i en medlemsstat.</p><p>Även det fasta driftstället har betydelse för bestämmande av platsen. I vissa fall är det fasta driftstället att anse som platsen och i andra fall är huvudkontoret platsen för tillhandahållande. Begreppet fast driftställe nämns i artikel 9 i det sjätte mervärdesskattedirektivet, men ingen definition ges av vad som omfattas eller vilka kriterierna är. För att fastställa detta är man hänvisad till EG-domstolens praxis då inget uttömmande svar ges i direktiven. Gällande elektroniska tjänster och inkomstskatterätt kan i vissa fall en server utgöra ett fast driftställe, det är inte möjligt inom mervärdesskatterätten.</p> / <p>Electronic commerce constitutes a big market economy in the world, therefore also in the internal market. Electronic commerce, which includes electronic services, has expanded in the past years. In the end of year 2005, the U.S. Census Bureau estimated the total U.S. electronic commerce sales at $ 86.3 billion. This featured a 24.6 percent increase from the previous year 2004. Even though this is U.S. statistics, it gives a view of how electronic commerce has expanded the last years.</p><p>Within the internal market, the Council of the European Union constituted a number of regulations on harmonisation, mainly in the Sixth VAT Directive . The purpose of harmonising the VAT regulations is to prevent distortion of the competition between suppliers established in the European Union. The internal market is intended for the suppliers established in the European Union, nevertheless suppliers from the countries outside the European Union have access to the internal market. The place of supply is of importance to investigate if a supplier from a country outside the European Union is in favour before a supplier established within the European Union in supply of electronic services to persons non-liable to tax.</p><p>To investigate whether or not a supplier from a country outside the European Union benefit before suppliers established within the internal market the place of supply is of significance. The first question that arises is whether the transaction falls within the scope of article 2. Article 2 establishes that the subject to value added tax is the supply of services affected for consideration within the territory of the country by a taxable person. Article 3 es-tablishes the territory of the country, see attachment 4. The second step to clarify is if the person supplying the services is liable for tax according to article 4, see attachment 5. If the criteria for article 2 and 4 are satisfied the next step is article 9 and to establish the place of supply.</p><p>To define the country with the right to tax, the establishment of the place of supply leads to the place of transaction. The principle of destination and principle of origin need to be explained. From the beginning, the Commission applied the principle of origin to reach the single market. In spite of the fact that the Commission’s long-term goal is to apply the principle of origin, rules are constantly changed to be applicable on the principle of destination.</p><p>The supplying of electronic services did not exist when the Sixth VAT Directive was proposed. Therefore the concept of electronic services is not defined in the directive. When the Council of the European Union approved Directive 2002/38/EC , the concept of electronic services was classified and it was also made clear what is established as the place of supply. Notwithstanding the concept was not exhaustive and the Council of the European Union approved the regulation 1777/2005 in which electronic services are defined further, both in the regulation and in the attachment belonging to the regulation. The classifications of electronic services are independent of whether the supplier is established in a Member States or country outside the European Union. The place of supply depends on if the supplier is established in a Member State or outside the European Union.</p><p>Before directive 2002/38/EC, a supplier from a country outside the European Union could escape value added tax when supplying services to non-liable tax persons. The Council of the European Parliaments intention to lay down the directive was to set aside dis-torted competition and to clarify the rules of the place of supply in situations when a sup-plier is established in a country outside the European Union.</p><p>With directive 2002/38/EC the rule that decides the place of supply to the one where the supplier are registered were taken into force. In relation to that, a regulation was introduced where suppliers from a country outside the European Union shall register for value added tax in a Member State.</p><p>The permanent establishment is of certain significance to establish the place. In some situations, a permanent establishment is considered as the place of supply and in others it is the head office. The classification of a permanent establishment is mentioned in article 9 in the Sixth VAT Directive but there is no definition of what it comprises or the criteria. To in-vestigate what a permanent establishment is one is referred to go through the European Court of Justices case-law. In income tax, there are situations when a server can constitute a permanent establishment, which is not possible in value added tax.</p>

Privacy is a strategic issue so that much attention has been constantly devoted to information privacy in response to competitive pressure in dynamic marketplace, particularly in the trend of e-business settings. Ubiquitous services (u-services) are recognized as the logical extension of e-/m-services because they can be initiated by e- and further propagated by m-services (Junglas & Watson 2006). In u-services context, customers are always connected seamlessly in context-awareness networks so the higher degree of customized and personalized services can be timely served. Likewise, customers may also well be aware of privacy threats behind that. Consequently, privacy issues are identified as a key hindrance for booming u-services. While a large body of studies focusing on privacy issues have examined relevant factors influence customer decision making such as customer beliefs (i.e. trust and risk), privacy concerns, the representations of privacy statement, and even the privacy calculus, this study aims to explore a theoretical proactive privacy practice model (PPPM) as a guideline for an e-services provider (ESP) initiating its privacy practices to its customers to enhance voluntary information disclosure. Drawing upon integrative social contracts theory, the proposed PPPM embraced technical and non-technical elements such as human, legal, and economic relevant perspectives, that is, e-services providers¡¦ proactive privacy governance, and customer perceived value and competitive strategies for u-services. An empirical survey was conducted in a B2C e-services context to examine the relationships among these constructs. The results indicate that there are significant relationships between those three antecedents and disclosure willingness respectively. Meanwhile, the moderating effect of competitive strategies significantly and positively associates with proactive privacy governance and disclosure willingness. These findings not only broaden current knowledge of the disclosure behavior but also allow ESPs to strategically manage privacy and leverage privacy protection for a competitive advantage and identify the strengths and weaknesses of their current privacy mechanisms, guiding them to develop more proactive and prominent privacy practices for extending their businesses to future u-services or u-businesses.

Magistriniame darbe buvo įvertinti elektroninio verslo ir bevielio ryšio technologijų taikymo aspektai, atliktas elektroninio verslo paslaugų plėtros galimybių panaudojant bevieles technologijas tyrimas. Darbe pateikiama susisteminta bevielio ryšio technologijų ir paslaugų kaip mokslo problemos analizė, įvertinamos Lietuvoje veikiančios technologijos, paslaugos ir sprendimų sistemos, kurioms įgyvendinti panaudojamos bevielės technologijos. Pirmoje magistrinio darbo dalyje buvo išanalizuotos bevielės technologijos, taikomos elektroninio verslo ir mobilaus verslo organizavimui. Antroje magistrinio darbo dalyje buvo išanalizuotos bevielio ryšio technologijų taikymo galimybės elektroninio verslo ir elektroninio verslo paslaugų srityse. Trečioje magistrinio darbo dalyje buvo išplėstos elektroninio verslo paslaugų teikimo modelio komponentės, taikant bevielio ryšio technologijas. Ketvirtoje dalyje buvo atliktas eksperimentinis tyrimas, kuris leido įvertinti elektroninio verslo plėtros galimybes panaudojant bevieles technologijas Lietuvoje. / In this master work the aspects of application of electronic business and wireless communication technologies were evaluated, the research of electronic business services’ development, while using wireless technologies, was completed. In the work systemized analysis of wireless connection technologies and services is provided as analysis of scientific problem; technologies, existing in Lithuania, services and solution systems, the implementation of which uses wireless technologies, are also evaluated. . In the first part of this work wireless technologies applied in organization of electronic business and mobile business were analyzed. The second part of master work analyzes the possibilities of wireless communication technologies’ application in the field of electronic business and services of electronic business. In the third part of master work the components of model of e. business’ service provision were enlarged by applying wireless communication technologies. The fourth part presents experimental research, which allowed evaluating the possibilities of electronic business development by using wireless technologies in Lithuania.

E-government is a term that in the Czech and world dictionary naturalized. Many international institutions and national entities engaged in e-government, prepares the strategy and monitors its development. Despite the advantages that e-government provides to states and cities, there is no comprehensive and standardized approach that would facilitate the preparation of strategies for both international and local levels of government. The local level is increasingly getting into the spotlight. It is close to citizens and therefore knows their needs. Citizens also come into contact with local levels of government more often. This is the main reason why consider local e-government. Its implementation needs many resources, projects are often implemented in the long term, and therefore the e-government should be approached systematically. This systematic way to make municipal e-government is represented by a local strategy, which is described in this thesis. The goal is to design the structure and content of local e-government strategy for basic local government units, including the process of its creation, and verification of the theoretical findings on example of the village Sudoměřice The main benefits of the work can be seen in the general definition of local e-government strategy, its structure, process and inputs required for its formation. A secondary benefit is the creation of local e-government strategy for the village Sudoměřice, which should verify that the process and structure can be applied to small and medium-sized municipalities.