The Concept for e-Government that was adopted by the Government of the Republic of Lithuania on 31 December 2002 describes the official approach towards the e-Government phenomena in Lithuania. The paper draws attention to the fact that the Concept for e-Government mainly focuses on delivery of public services based on digital technologies. The object of Master‘s degree thesis is the development of public services based on digital technologies in tax administration system, on-line services offered by State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania. The objective of the thesis is to analyze the necessary conditions for the development potential of these services in Lithuania. The thesis defines the main problems: Person’s identification problem; Rule’s of law limitations; Digital divide; Low internet penetration; Employee’s competency problem; Integral system of states registers; to the effective delivery of above-mentioned services and possible removal ways of these problems. The first full on-line transaction service, including delivery, started in Lithuania only in the spring of 2004. And the usage of this public e-service wasn’t high. Also the attention is paid to the analysis of usage and perspective of public services based on digital technologies. The analysis allow to make an assumption that if the situation of computerization of households in Lithuania will not changed, the e-Government system will not function fully effectively... [to full text]