Business School

Course Title: MSc Academic Year: 2010/2011 Deadline Date: August 31, 2011 Module Code: BMS0013 Module Title: Postgraduate Dissertation

Dissertation Title ------------------------------------------------- A Study for Implementation of Electronic Government upervisor Name: Stephen Gibbs Student Name: ALMABROK ALHUMRY ID Number: 1072062

Word Count: 17,711

Table of Contents
Acknowledgements 5
Abstract 7 1. Chapter One: Introduction 9
1.1 Introduction 9 1.2 Research Title 10 1.3 Research Question 10 1.4 Aims of Research 10
1.5 Research Background 10 1.6 Research Scope and Limitations 11 1.7 Research Objectives 12
1.8 About Libya 13 2. Chapter Two: Literature Review 14 2.2 E-Government Benefits 14 2.3 E-Government for Developing Countries 16 2.4 Characteristics of Electronic government Services 17 2.5 E-Administration___ A part of e-government 18 2.6 Existing Administration System of Libya 19 2.8 E-Government in Libya 26 2.9 ICT Knowledge in Libya 28 2.10 E-Government Problems in Libya 30 2.12 Stages of E government Development 32 2.17.2 Training Public Employees for E-Government 41 2.18 Risks associated with E-government 42
2.19 Summary of Literature Review 42 3. Chapter Three: Research Methodology 48
3.1 Research Design 48 3.2 Research Methodology 49 3.3 Conceptual Framework 50 4. Chapter Four: Research Analysis 63 4.1 Research Limitation 63 4.2 Analysis Plan 64 4.3 Analysis of Employees Questionnaire 65 4.3 Analysis of Citizens Questionnaire 90 Do you know the use of computer? 90 Do you know the usage of internet? 92 Do you have the facility of internet at home? 94
5. Chapter Five: Conclusion and Recommendations 109 5.1 Conclusion 109 5.2 Recommendations 111 5.3 Future Research 112 7. Chapter Seven: Appendices 121 7.1 Annexure-I 121 Selection of Interview Questions 121 1. Is the use of internet increasing in Libya? (A) 122 3. If your department does not have website yet, then what are the reasons behind not launching website? (C) 122 4. What does the term e-government describes in the language of a common Libyans? 122 5. Do you think e-government will prove to be an effective tool for being used in your department? (D) 122 6. What difficulties your department has to face in respect of tax collection? 122 7. Are you satisfied with the current taxation structure prevailing in Libya? If not, then why? 122 8. Has your department suggested e-taxation model for implementation to the Libyan government? 122 9. Is government making efforts for the execution of e-taxation in the country? 122 10. Do you think Libyans are satisfied with the prevailing taxation structure? 122 11. What do you think are reasons behind not introducing e-taxation system in the country? 122 7.2 Annexure-II 123 13. If other government services are available to you via internet, would it be beneficial to Libyans as whole? Please state reasons for your selection? 131

Acknowledgements
I would like to start by first of all thanking my creator, the lord of us all Almighty Allah; he gave me life and healthy body free of any disease and gave me knowledge and capability to think and then to study and make this dissertation possible. I would like to thank him for giving me all this and more, there is no way possible I can ever return what my God has given me.
I would also like to thank the Government of Libya, for providing me the opportunity to go abroad to United Kingdom and study for my master studies. They government staff were very helpful and supportive. I pray that current situation of Libya gets better and peace is finally restored.
I would like to thank the staff of University of Huddersfeild for making my stay and studies and Huddersfeild during the one year I was there a memorable one. Everyone from the administration to the teachers, all of them made me very comfortable and provided me all the guidance and help which is needed in order to complete my Masters Degree, never once I had a feeling that I was a foreigner here and I was given the treatment as I was part of the family. I would like to especially thank Mr. Stephen Gibbs my supervisor, he gave me excellent and valuable feedbacks, without him this dissertation work would not have been possible. He was there whenever I needed him. I would also like to thank Mr. Friday, Mr. Pete who taught me very well and helped me all out during my studies.
I would like to thank especially Mr. Falah Mahmood, Mr. Sarjo Alayan and Mr. Khawaja Ali Shahid for being my support system in UK. These guys helped me a lot in proof reading and checking my work for mistakes. The were always there when I wanted any help and some times spend day and night with me for making this work possible. I cannot think of completing this work without them. Thank you very much to all three of you.
I would also like to thank my family for providing me the motivation and all the support that I need. My father Mahmoud Alhumry and my mother Haniya Ali who were always there for me, there love dedication and inspiration. They provided me the courage and guidance to take this big decision of going to UK for pursuing my higher studies. I was accompanied by Brother Ali Al Humry during my studies in UK; he came with me to complete his masters in UK as well. He was my biggest support and guidance during my stay in UK, whenever I felt sad and did not want to continue he was always there to support and help me. I would also like to thank my sisters S, Y, M, S and N for proving the love they always have given me.
Finally, I would like to thank entire Al Mabrook family for being there for us and our family. They have been very supportive to my family and especially me and provided me constant support during my stay in UK.
I hope and pray for the success of all of the above and those I have unintentionally missed out, and for those who are pursuing their studies.
Allah bless us all and everybody.
Al Mabrook Alhumry

Abstract
This paper is developed to focus on the execution of e-Government services in Libya. In fact, this paper is designed to see the prospects of e-government in Libya, which is the most important African country being a member of OPEC.
The concept of e-government is not less than blessing as it offers various pros not only to government but also citizens. At the same time, it is not less than a challenge for developing countries like Libya. This is so because its implementation is very difficult in developing countries which are already adorned with many lags of governance and administration. This was done by considering stage models of e-government presented by various academics.
First off, the literature review is presented in this paper in order to see the prospects for the execution of e-government in Libya. The literature review entails topics like existing administration System of Libya, E-Government Benefits, E-Government in Libya, ICT Knowledge in Libya, E-Government Problems in Libya, etc. The literature on the stages of the development of e-government is also discussed in the review part of the paper.
In this paper, efforts are made to see how e-government can bring phenomenal changes in the traditional and old structure of government by taking an example of Libyan taxation department. This will be done by employing two significant research tools like questionnaire and interviews. Two questionnaires were prepared for the employees of taxation department of Libya and the citizens who pay taxes. Interviews were conducted with the government personnel of high rank of concerning departments.
And lastly the results of the data were analyzed by hiring statistical tools like one sample t-test and standard deviation, etc. The paper will be closed by giving recommendation and suggestions for the execution of e-government in Libya.

1. Chapter One: Introduction
1.1 Introduction
This research has been collected and compiled to look into the prospects of E-government in Libya, which is the most dominant African country. Libya is supposedly the most suppressed nation of Middle East as stated by Freedom of the Press Index (2009). The country has not been much flexible in adapting itself to foreign policies.
The government of Libya is said to be ignoring human rights within their country. It has always been very authoritative towards its public and leaders do not completely allow democracy to be practiced in the nation.
Technically the country is in dreadful need of some strong governmental systems to be designed for the welfare of the nation and for the public to surface their opinions. E-Government is gaining a lot of popularity in current global political scenario. For democracy to prosper, the government must take steps to communicate with the general public of Libya. The input coming in from nationals will surely enhance the effectiveness of government policies (Group, 2008).
E-Administration can benefit both the government of Libya as well as the nationals to save time and costs that are associated with the paper work.
The reason behind this study is to consider the possibilities of practical implementation and limitation associated with the model of E-Administration in Tripoli. This research is conducted to establish the point that the government and citizen of Tripoli can be brought closer to each other by adopting the model of E-Administration. It is an undeniable fact that the involvement of IT has become essential for almost every procedure of the government. Plus it highlights the benefits that any citizen may attain from E-administration, particularly in Tripoli, the largest city of Libya.
1.2 Research Title
“A study for implementation of electronic government in Libya”
1.3 Research Question
Is the execution of egovernment possible in Libya?
1.4 Aims of Research
The main aims of the study are: * To evaluate the factors that can facilitate the process of electronic government in Libya. * To assess the ICT infrastructure of Libya for the execution of e-government in Libya. * To analyze whether the execution of e-government is possible in Libya by taking Libyan taxation department as the sample of the study.
1.5 Research Background
The implementation of e-government in Libya is the necessity of the time because the launch of e-Government services in Libya will help Libyan government to rethink the functions of government to stay alive in the global competition. Libya, officially known as the Great Socialist People’s Libyan Arab Jamahiriya is a rapidly developing Arab country. Colonel Qathafi became the absolute commander of Libya after dethroning monarchy in 1969.
The state-owned and semi-autonomous media is controlled by the government which is why very few information about the government is revealed to people (Blanchard, 2010). However the government allowed civic associations in 2004. (Kelly at al, 2008) General Public Conference is the Libyan parliament. The local assemblies in Libyan elect the Libyan parliament. Although private sector was proscribes initially but by 2007 Libyan government opened doors for international companies. There is no doubt about the fact that very little research work has been done in the context of execution of e-government in Libya and a lot more work is required for the successful implementation of e-government in Libya.
Previously, Sweisi at al (2006) conducted research on the introduction of 5 challenges for the execution of e-government in developing countries like Libya. Sweisi at al (2007) again conducted research on the successful execution of e-government in Libya by employing the domain of vaccination programs in Libya. However, both these research works highlighted very few selective factors influencing the execution of e-government in Libya. In this research paper an attempt is made to explore more factors for the successful and effective execution of electro government in Libya.
1.6 Research Scope and Limitations
This research will only be confined to the scenario of Libya. The study seeks to light up a way for the government to get connected with the general public of Libya through the development of an electronic government model. This shall be done to bring improvements in the systems within Libya, with the help of the public itself.
However it should be taken into account that Libya has always been a conservative nation when it comes to the adaptation of changes. The e-government program exists in Libya and even though the civilians are trying hard to allow it to implement it further, the political chaos often make the situation difficult and hamper development tasks. For many years Libya has remained isolated from the outside world and the infamous benefits of information technology. It hasn’t been a very long time since the nation has gotten an exposure of the outside world and their developments. Now Libyan IT professional seek to acquire IT based information from the outside world. Critically observing, in spite of the potential in Libya for ICT growth, the political instability and crisis that may frequently occur can conveniently become a barrier in the way of growth and development of E-administration system in Libya in the long run.
1.7 Research Objectives
In an attempt to guide the inquiry and shed more light on this research of conducting the study for practical implementation and limitations of E-government in Libya, several objectives need to be kept in view.
The objective of this research is to find an answer for the following questions concerning this study * What is the perception of citizens of Libya towards ICT integration in government services? * How the old Libyan taxation system can be altered to introduce e-taxation for new modes of e-government and citizen interaction? * What necessary actions should be practiced for e-taxation framework in Libya?
1.8 About Libya
Libya is the most important African countries with 90 percent deserted or semi-deserted land. It is an important African country because it is one of giant oil exporters of OPEC. The eastern neighbors of Libya are Egypt and Sudan whilst its southern countries are Chad, Sudan, and Niger. Tunisia is in the west of Libya. Libya is surrounded by the Mediterranean Sea, which affects the weather of the country to the great extends. The population of the country is about 6,597,960 according to the estimation of July, 2011 (CIA, 2011).

2. Chapter Two: Literature Review
2.1 Introduction
This chapter is designed to review the previous literature that has been presented to gain a comprehensive insight about the purpose of e-government to transform the traditional processes of public administration to the electronic channels. Numerous definitions of electro government have been given by different academics. For Homburg (2008), an electronic processes or systems in which the tool of an ICT is employed to convert a traditional paper processes to amplify the efficiency of an organization and diminish the burden of the administrative staff.
Griffin & Halpin (2007) elaborated Homburg’s definition by saying that E-government is basically a combination of conventional methods of administration and ICT (Griffin & Halpin, 2007). In 2003, a report was presented to the US congress according to which there exist two schools of thoughts pertaining to the definition of e-government. One which deems that e-government is the name of particular actions whilst the other considers it an automatic deliverance of government services.
All definitions of e-government are correct as they are based on two points; the change in the deliverance of government services and secondly the use of ICT technology. 3.2 E-Government Benefits
It is to be understood that E-government program can become an asset for any government who wants to gain trust of its citizens and encourage the country to prosper. The concept of Electronic government does not only offer unlimited pros to the citizens but also a great blessing for the government (Lau, 2006). This is so because the government would be able to (Isaac at al, 2007) provide improved services to its citizens at low operational cost.
Doing business with the government becomes easier if the government employs the tools of electronic government effectively, which will drastically increase the investment returns of the government (Lopez-Sisniega, University of Phoenix, 2009). But, the employment of electronic tools in various government departments is a die hard target for ( Mazzeo at al, 2008) under-developed countries which are already facing persistent deficits in budget and TOT, rampant corruption, and unbridled bureaucratic and political influence, for example, (Sweisi at al, 2006) Libyans are deprived of state postal services like developed countries.
With the implementation of electronic government the (Lau, 2006) sector of public administration will become less hierarchal and more efficient in satisfying the needs of citizens effectively. But this benefit can only be reaped if bureaucratic sector do not resist against the execution of electro government. According to academics, (Isaac at al, 2007) the key internal barriers in the way of the provision of government services electronically are: rigid attitude of organizations and bureaucrats and lack of political assurance and determination.
The involvement of IT in government sector reduced the (Lopez-Sisniega, University of Phoenix, 2009) loss which government has to face in shape of frauds, false claims, and over-payments, etc. But this is possible only when the (Isaac at al, 2007) technological and infrastructural issues like incorporation of back office systems with that of internet-based systems are addressed by the government with competence.
2.3 E-Government for Developing Countries
E-governance has already been implemented in numerous developed countries, and these countries ensure that there is a constant participation of citizens during and after the implementation of any new policy. Developed countries provide the residents with an open and obvious environment by clear combination of ICT.
On the hand, the case is entirely different for the developing countries. (Asian Development Bank at al, 2005) The poor developing countries lag far behind in technology and thus they are still indecisive about their capabilities for the implementation of e-government. (Böhlen, 2005) Citizen’s inability to afford technology plays a major role in deciding whether the developing country is ready for the implementation of e-governance or not. 2.3.1 E-government in Mexico
The process of execution of e-government is adorned with various e-government issues like standards of data message recording and constraints, etc (Reddick, 2010).
Alongside electronic government strategy, electronic Mexico was also developed by the government. This was developed to (Isaac at al, 2007) create satellite based data communication network. However, the legal status of e-government in Mexico is vague because of lack of synchronization between legal formalism of Mexico and federal government legislation (Reddick, 2010).
The adoption of electronic government was not free from problems. In fact, the Mexican government has to (Grönlund, 2002) face innumerable technological budgetary and infrastructural barriers in this context.

2.3.2 E-government in Sri Lanka
The conversion of traditional administrative structure of Sri Lankan government to electronic government was adorned (Waddell, 2004) with many hurdles and shortage of trained IT personnel was one of the key issues in this context. The (Grönlund, 2002) shortage of IT personnel for government sector occurred because Srilankan IT personnel were getting high remuneration and fringe benefits from the private sector as compared to the salary which were being offered by the Srilankan government.
The decision of adopting e-government services can be directly affected by the poorly designed websites. The experiment of e-government would be failed if all government websites are not within the access of citizens.
Srilankan government also had to face cultural issues while introducing IT in the public administrative sectors. This is so because common Srilankan were of view that (Grönlund, 2002) computers and other electronic devices are only to be used by top notch government employees.
This paper is based on a study that aims to evaluate a through framework for analyzing the capabilities of developing nation to convert their traditional governmental procedures into online procedures. The study findings entail that the scope and superiority of governmental transparency depends on the literacy rate as well as law and order situation of a developing country.
2.4 Characteristics of Electronic government Services
E-government is a wide concept based on the provision of government services via well developed and mature electronic means. Although there is no limit of characteristic of e-government but in this section some of its features will be reviewed. (Sweisi at al, 2006) Transformation is one of the features of e-government, which means technology is employed to alter the way in which government works instead of (Gilbert et al, 2004) providing government services via traditional means like government offices.
(Rose, 2005) All time availability is another feature of e-government but Reddick, (2005) argues that this feature is of no use if the services of e-government are not easy to use. Reddick, (2005) pointed out another feature of electro government that government is capable of getting quick feedback of is policies due to electro government services but Menzel and White (2011) argues that this will only be possible in the presence of well-developed ICT infrastructure in the country.
2.5 E-Administration___ A part of e-government
E-administration is a category of E-Government. It majority deals with bringing a positive change to the existing government procedures. This can be achieved when: * The administrative cost of government will be diminished by replacing paper based administrative structure with that of electronic administration. But the question arises whether reduction in administrative cost is possible in the absence of secure ICT infrastructure or not? Academics opine that (Banerjee & Chau, 2007) it will be only possible when proper channels for data protection, acquisition and maintenance are available. * The workforce or financial performance are well planned, well monitored and extremely controlled. * Power is passed on from one authoritative site to another * Strategies are implemented and policies for guiding the government procedures are developed.
(Henman, 2009), comprehensively discuss that basically e-administration is a technique of computerizing all the administrative tasks and procedures. But the adoption of this technique requires a huge amount of funds, which are scarce in case of under-developed countries facing persistent budgetary deficits (Chatfield, Alhujran, 2009). Some academics are of view that (Menzel, White, 2011) e-administration is beneficial only for those who are already in the habit of using email service, networking websites and electronic documentation.
In order to attain faultless e-administration, several laws must be regulated to make possible the ICT integration and public service in the benefit of citizens with the help of web portals and other electronically controlled services (Böhlen, 2005).
2.6 Existing Administration System of Libya
As per the constitution of 1969, sovereignty was laid on people of Libya. But this sovereignty is (Kelly at al, 2008) subjected to the single ruler of the state i.e. colonel Gaddafi. (Blanchard, 2010)Libyan political system is based on the decisions of Colonel Gaddafi only, who has put a general ban on all types of political opposition parties and on their public activities. This is the reason why the administrative structure of Libya is often criticized by US and UNO.
In Libya it is declared that popular democracy can only be awarded to people’s congress and people’s committee. The state does not entertain direct democracy that is not in line with the interests of people themselves. Each Basic Popular Congress chooses its own secretariat and its administrative bodies called People's Committees. The People's Committees are responsible to the Basic People’s Congresses, and the Basic People’s Congresses are responsible to thirteen Municipal People’s Congresses. However, (Blanchard, 2010) Gaddafi has a right to dissolve and replace the ministries and secretary of GPC at any time. The structure of Libyan government published by CIA is given underneath:

The legal system of Libya is based on an arrangement of Civil Law and Islamic permissible doctrine. The official sources of the law, as set down in the first article of the Civil Code include legislative provisions, Islamic values, custom, and principles of natural law and rules of fairness. In addition, legal decisions and the opinion and doctrines of renowned jurists hand out as two informal sources of law that guide judicial administration.

2.7 Current Taxation Structure of Libya
Although the (Kelly at al, 2008) high standard of living, care for health, well being in terms of security and further development has enabled Libya to rank high on UN human development index but the real question is whether the Libyans are satisfied with the current taxation structure of the country?
The principal taxes levied by Libyan government are: Personal taxes, corporate taxes, withholding taxes, income taxes, jihad taxed and revenue duties. Despite having many taxes, (Kelly at al, 2008) the amount of total tax revenue is very little against the existing potential of paying tax in Libyan economy. This is the question which Libyan government is trying to solve. The prevailing (Hammond, 1970) tax collection system in the country is very primal, which is subject to corruption and inefficiency, like other developing countries. (Sweisi at al, 2006) Lack of well developed domestic audit machinery is the key reason for ineffective Libyan taxation system. But the real question is whether deficiency of well developed domestic audit machinery is the only reason of this situation? For researchers, (Blanchard, 2010) the poor IT infrastructure is one of the key reasons for the corruption in the developing countries.
Although Libyan government has domestic audit machinery, namely (Kelly at al, 2008) Board of inspection and popular control but it does not employ the tools of ICT to make the process of inspection free of corruption. Can the employment of ICT tolls make the working of domestic audit machinery effective? No, because academics are of view that the (Blanchard, 2010) establishment of secure ICT infrastructure is the first step to improve the functioning of this body.
(Kelly at al, 2008) Due to excessive bureaucracy Libyan regime provide very little information about legal and regulatory policies of government. However, IMF has suggested that Libya should simplify the tax system of the country by providing primary statistical information.
2.7.1 Transformation of Libyan taxation Structure to e-taxation
The efficiency of Libyan taxation system can be improved by adopting e-taxation structure. This is because (Kelly at al, 2008) e-taxation is free of all political and bureaucratic influence. But the question is that can this goal be achieved without providing the secure structure of IT in the country, where tax payers do not have to worry about security breaches. Indeed the first step for the (Kelly at al, 2008) execution of e-taxation structure is the assurance of online security of personal data of the citizens. The proposed taxation system for Libya is composed of three main components: (Sweisi at al, 2006) suitable theories for e-government, long term and short term planning.
2.7.2 Theories for e-government
The theories of stakeholder and network are of great relevancy for the implementation of e-Government Services in Libya because (Sweisi et al., 2007) the stakeholder proposes who implement the e-government services whilst network theory will explain how implementation should be made?
2.7.3 Short term planning
The short term planning consists of following stages of models of electro government (Botha, 2004):
Stage I
Launch of websites of General people’s committee for Finance & Planning and its Secretary to provide (Lamersdorf at al, 2004) information about current taxes imposed and their rates via internet. But to get the best out of this stage, the assurance of the implementation of stage II and III is required.
Stage II
This stage requires electronic communication between administration of General people’s committee for Finance & Planning and citizens via electronic mails. In this stage, General people’s committee for Finance & Planning will make the (Yuansheng, 2007) availability of tax form downloading from the websites and submission via electronic mails.
Stage III
In this phase, (Schmid at al, 2001) absolute support of e-payments via websites of General people’s committee for Finance & Planning will be made possible. These e- payments involve all sorts of payments and submissions.
Stage IV
This stage requires the set up a broad government portal for the direct availability of information and services from other departments of the Libyan government.
2.7.4 Long run plan: Constraints in the implementation of the model of e-Taxation in Libya
According to Chatfield, Alhujran (2009), unavailability of universal access of the data to the citizens for the accomplishment of the work electronically is the key limitations in the implementation of e-taxation. The model of e taxation will not hold true unless the (Kelly at al, 2008) internet and technology access is not available to every citizen at reasonable rates. This is so because the structure of electronic taxation is based on the internet instead of papers. But the question arises that why many countries do not implement the e-taxation structure despite having the availability of the internet and technology? For many researchers, the prime cause of non- (Kelly at al, 2008) adoption of e-taxation system is the security breaches on the internet. For Sweisi and Adams (2006) the effectual deliverance of services of e-government is not possible unless security legislations are not made alongside advancements in the infrastructure of technology. (Chatfield, Alhujran , 2009) Persistent budgetary deficits, especially in case of developing countries are chief hurdles in the way of providing government services electronically in Libya. Tax collection all around the world has been facing a major renovation and revolution. In between the line of success and failure, (Makolm, 2007) several countries have adopted e-taxation system for the convenience of their customers. But the question arises would the people of Libya participate in the execution of e-taxation system? This is so because the participation rate of Libyans depends on (Kelly at al, 2008) the trust and confidence level on the technology infrastructure of the country.
According to academics, (Grönlund, 2002) technological and infrastructural backwardness and leakages can be responsible for the improper execution of electro taxation in many countries of the world. With the involvement of IT in almost every field of life the aim of taxation is to (Makolm, 2007) develop new sense and to improve the means of tax collection through the implementation of IT in the administrative section of taxation. However, (Kelly at al, 2008) the innovative concept of electro taxation has brought many new security issues along with the high level of trust deficit between government and citizens. This is so because citizens do not trust in the prevailing security measures for the administration of the process of e-taxation.
The basic thought behind e-taxation is the desire of e- government to serve (Makolm, 2007) citizens nicely by coming up to their expectations and providing them facility in tax payments. But limited cyberspace demographics in developing countries are hindering the adoption of e administrative process in any sector. This is so because the (Lopez-Sisniega, University of Phoenix, 2009) computer is a vital part of e administrative system.
Above literature raise a very crucial question regarding the possible challenges that can be faced while implementation of e-taxation in Libya. Is the implementation of e-taxation possible without noticing all the stakeholders of government? Academics like Blanchard (2010) opine that the implementation of e-taxation cannot be made successful without informing citizenry about the plan because citizens are the key stakeholders of government.
E-taxation transformation in Libya

Long term planning
Theories for e-government

Challenges for the implementation of e-government
Short term planning

Stakeholder Theory
Network Theory

Stage I
Stage II
Stage III
Stage IV

Adopted from: Sweisi, N. A. & Adams, C (2006) e-Government Services Challenges for Developing Nations. Academic Conferences Limited: USA.

2.8 E-Government in Libya
According to academics, there is a (Reddick, 2010) strong linkage between e-government and per capita income. But this proposition does not hold true in case of Libya. This is so because (Eli Cohen, 2010) per capita rate is higher in Libya but electronic government practices are not being offered in the country. The reason behind this reluctance is lack of (Chatfield, Alhujran, 2009) integration between the vision of the Libyan government and its short and long run planning. According to UN report (2003), the willingness of Libyan government to employ ICT for the provision of high quality and effective communication between Libyan government and citizen is zero as compared to the other African countries like Morocco, Sudan, etc. The e-participation index by UN reports are illustrated below:

According to the latest reports, (Asian Development Bank at al, 2005) Libya alongside ten more countries does not offer public government portal, which speaks of minor efforts of Libyan government for the execution of electronic government in the country. Although, (Eli Cohen, 2010) few state-owned organizations in Libya have their websites, which indicates that Libyan government is not as determined as it should be for the adoption of electronic government. The presumed structure of electronic government in Libya is illustrated in the figure below:

Presumed structure of electronic government in Libya
Internet
Libyan Govt Deptts

1. Citizens of Libya
Sec. of the GPC 2. Sec. of the GPC 3. Asst. Sec. of the GPC 4. Sec. of the GPC for Agriculture 5. Sec. of the GPC for Communications 6. Sec. of the GPC for Economy, 7. Sec. of the GPC for Finance & Planning 8. Sec. of the GPC for Foreign Liaison & Intl. Corp 9. Sec. of the GPC for Health & Environment 10. Sec. of the GPC for Higher Education 11. Libyan Government
Sec. of the GPC for Justice 12. Sec. of the GPC for Public Security 13. Sec. of the GPC for Public Works 14. Sec. of the GPC for Social Affairs 15. Governor, Central Bank 16. Ambassador to the US 17. Permanent Representative to the UN, New York
Applications

For the successful implementation of electronic government, Libyan authorities need to (Reddick, 2010) restructure the infrastructure of the internet in the country.
2.9 ICT Knowledge in Libya
Being on the top among all African nations, Libya enjoys the highest rate of literacy in the Arab empire. Libya has always supported the idea of providing top notch education for all the citizens irrespective of their age and sex (Eli Cohen, 2010).
It is an undeniable fact that the use of the internet is increasing in Libya with the passing time. Most of the Libyan has their accounts and it is being forecasting that Libya is going to see a similar growth as seen in other North-African markets in cyber technology (Niblock, 2002). The number of users in Libya during 1999-2001 is shown in the table below.

The only authorized Internet Service Provider in Libya is the Telecom and Technology Company of Libya (LTT), which is connected to Canada and Italy with a bandwidth of 5 MB and a bandwidth of 45 megabyte respectively (LTT, 2006). Asymmetric Digital Subscriber Line (ADSL) is another service provided in Libya, which has a higher cost for dial-up as compared to other providers.
The internet services in big cities of Libya are provided via dial-up connection whilst inferior link between landline and infrastructure of ICT are used in small towns. The condition of the internet services isn’t good at all in small towns whilst in some large cities the condition of services is also pathetic due to humidity and cable DC (Niblock, 2002).
The creation of National Authority for Scientific Research (NASR) under PCOHE in 2004 was the millstone step of Libyan government for the development of Information and Communication Technology in Libya. The formulation of national policy for ICT in 2005 by National Authority for Scientific Research created ripples in Libyan ICT industry. Despite these measures of Libyan government, the trend of e-information, electronic consultation and electronic decision making is zero percent in Libya as compared to other developing countries in Africa. Statistics about these indices are illustrated underneath:
The Libyan government in association with UNESCO has made a plan to provide 200,000 computers to Libyan universities and laboratories in order to further support the ICT base in the country. The process has already been initiated and will be completed by 2012 (Austrade, 2009).
2.10 E-Government Problems in Libya
(Remenyi, Proceedings of the 3nd International Conference on e-Government, 2009), entails that as a developing nation, Libya may often come across numerous problems in supporting ICT based government services for the general public. But it is even more difficult when it comes to operating the government systems without the intervention of technology and it will be almost impossible to reach the entire population without the use of e-government web pages for offering various governmental services.
E-government can be offered as an alternate or an easy solution. However in Libya, not everybody can get an access to internet or word processor. Technology is expensive and not everyone may afford it. Plus low level of understanding regarding the functioning of technology may also cause hindrance in usage of e-government procedures. The web measure index is zero percent while telecommunication structure and human capital indices are more than zero in Libya, according to UN reports (2004).
It is to be noted that Libya is not advanced enough to use broadband and so most people there rely on dial-up connections. However, dial up connections requires a landline phone and the current infrastructure of Libya do not support the presence of landline at every home (Böhlen, 2005). Therefore, a lot of common citizens cannot access e-government websites to avail the advantages and facilities.
This proves that the government still must wait a little longer in order to prepare the infrastructure and people for facing new challenges of e-government adaptation and complete reliance. People need to be provided with technological amenities before the convergence of the whole governmental system.
2.11Theories explaining the need for e-government
According to the stakeholder theory, (Jensen, 2001) the government is like an organization comprising of various stakeholders and the effectiveness of the government depends on the balance between the interests of stakeholders.
This theory raises questions like who are the stakeholders of government and what are their aims? The stakeholders of the government (Baker, 1972) are those individuals and institutions who are having competing economic, religious, political and ethnic interests and their aim is to attain the success or failure of particular policies.
Network theory is the second theory in this context, which take government as a body of networks. But this theory generates the question that how the government body takes its action? Sweisi et al., (2007) says that the inter-relationship among stakeholders is the determinant of government actions. Both above stated theories lay great emphasize on the stakeholders and citizens are one of the stakeholders of the government whose interaction with government can be maximized by employing various electronic means like internet, etc.
2.12 Stages of E government Development
Various academics and researchers (Reddick, 2010) design framework for the implementation of electronic government. Five stages of Layne and Lee for the development of electronic government are: (Reddick, 2010) classification, transaction, horizontal assimilation, and vertical integration. But Hiller and belanger presented different stages for the development of electronic government, which includes following stages: (Carrizales at al, 2006) information, two-way communication, transaction, integration, and political contribution. Two stages i.e. transaction and integration are similar in the above stated frameworks. Both models effectively explain the stages for the implementation and development of electronic government but the preliminary stages of both models start eroding when an attempt is made to go through the stages of development rapidly (Reddick, 2010). This is so because the implementation of last stages of Hiller and belanger and Layne and Lee is not possible without launching government websites containing information about its policies for citizens, which is the preliminary stage of both models.
2.13 Model Development of E-government
The framework structuring of e-government depends on the economic systems i.e. agrarian, networked, and industrial of the country (Asian Development Bank at al, 2005). This is the reason why researcher and academics stress on the fact that the efforts for the execution of e-government should be made by keeping in view the economic structure of the country (Reddick, 2010). But for some academics the government arrangement, participation of private sector, consumer centricity, and Knowledge based are the factors upon which the model development of e-government depends (Carrizales at al, 2006). (Asian Development Bank at al, 2005) According to Mr Braim, government programmes executive of IBM, pacific Asia states that the development of e-government in poor countries has 4 key waves. The illustration of his model is given underneath:

According to the first wave of Braim’s model, (Reddick, 2010) Libyan government needs to make efforts for the launching of websites of different government department. An effort for first wave is a millstone for the successful execution of e-government all over Libya. However, the successful implementation of the first wave of Braim’s model is only possible (Remenyi, Proceedings of the 3nd International Conference on e-Government, 2009) when challenges like awareness of citizens, Trust, Technological Challenges, Cultural Changes, and Participation of citizens are handled by making comprehensive strategies for the execution of e-government.
2.14 Key Types of electro government
Electro government is a wide topic, which can be discussed conveniently in four categories: (Asian Development Bank. Institute at al, 2005) Government to citizens (G2C), Govt to business (G2B), Govt to govt (G2G), Govt to employees (G2E). (Lamersdorf at al, 2004) Application of e-government in G2C means an electronic communication between government and citizens. With the application of electro government in G2C, the citizens would be able to contact with the government without leaving homes. The services involve in G2C are: tax payments, driving licensing, payment of traffic tickets and many more.
(Yuansheng, 2007) In G2C, citizens are able to play a direct part in the decision making process pertaining to them. The web portal of Mexico is the best example of G2C as it offers 1500 informational and operational information from more than 100 government organizations.
(Yuansheng, 2007) Government to business means electronic transactions between businesses, citizen and government. In this category, selling and buying of goods and services done between government and business organizations by employing electronic channels. Business transactions include payment of taxes, registration, business licensing, auctioning, tendering, etc. (Schmid at al, 2001) G2G is the electronic relationship within the government set up and with the governments of other countries. G2G is a way to minimize operational cost of the government by swift information sharing with the federal, local, tribal governments of the state. Not only this, (Yuansheng, 2007) but it also perk up association of government with the internal organizations and government.
(Asian Development Bank. Institute at al, 2005) G2E is a way to strengthen relationship of government and employees by providing services electronically. These services include information about civil rights, and other government policies.
Government is no different than private organizations as both recruit a large number of workers. In this way, (Schmid at al, 2001) Government also needs electronic means to facilitate communication between workers and main government body. Electronic channels are also required because federal and local governments function in divergent geographies.
(Schmid at al, 2001) Intra government internal efficiency and effectiveness is another category introduced by Evans and Yen. But according to academics, IEE could easily be adjusted in G2G instead of being taken as separate type. The United States office of management and budget is an example of IEE.
2.15 E-commerce
(Reynolds, 2004) Data transferring between different organizations by employing electronic means is called electronic commerce. According to economists and researchers, (Botha, 2004) electronic commerce is a way to do business in a smartest way. E-commerce means to conduct (Schmid at al, 2001) business activities by using networks of telecommunication.
E-commerce is concerned with the employment of various (Lamersdorf at al, 2004) tools of ICT for the exchange of information between different organizations and institutions whether government or private.
2.16 Relationship of E-commence and e-government
Many academics deem (Botha, 2004) electro commerce a part of electro government because government is one of the crucial stakeholders in all commerce activities. The government can attain innumerable benefits from the (Reynolds, 2004) partnership of private and public sectors by adopting the framework of electro government. In this way, private sector can play a significant role in the execution of electro government.
E-commerce has various types similar to e-government i.e. (Yuansheng, 2007) Business to customer, consumer to consumer, business to employee, business to business. B2C is (Reynolds, 2004) e-commerce between organizations and their individual customers, for example, Amazon. B2B is the name of (Yuansheng, 2007) e-commerce transactions between companies, especially large companies because the trend of using technologies is more in large organization than small companies. The illustration of B2B is given below:

C2C means (Botha, 2004) selling and bidding by people via third part, for example, eBay, which go between consumers. B2E involves the (Yuansheng, 2007) provision of information about ecommerce activities and organizations by employing technologies like intranet and electronic mail. The relationship between the categories of electro government and commerce is illustrated below:

Government to citizens (G2C)
E-government

E-commerce

Business to customer (B2C)
Govt to business (G2B)

Consumer to consumer (C2C)
Govt to govt (G2G)

Business to employee (B2E)
Govt to employees (G2E)

Business to business (B2B)

2.16.1 Similarities between ecommerce and e-government
The essence of E-government and E-commerce is to facilitate citizens and customers, respectively by employing the tool of internet, which is broad, essay and ageless. Citizens and customers derive more (Yuansheng, 2007) satisfaction via e-government and e-commerce transactions in comparison with the traditional face-to-face transactions and interaction. However, the satisfaction to the citizens and customers cannot be provided without the factors of (Schmid at al, 2001) trust, multiple choices in online availability of goods and services, security etc.
(Yuansheng, 2007) Competition is one of the key factors in the execution of e-government and e-commerce. Companies prefer e-commerce (Lamersdorf at al, 2004) because the market competitiveness compels them to adopt the tools of ICT. But for the adoption of ICT tools, the necessary security arrangements are prerequisites. Similarly, government implements (Schmid at al, 2001) e-government in order to keep their pace with the international governments.
2.16.2 Dissimilarities between ecommerce and e-government
Some academics also point out various dissimilarities between both e-government and e-commerce. (Lamersdorf at al, 2004) Citizens are not similar to the customers because citizens cannot be chosen by government like customers, which can be selected by organizations. The role of government is different than the role of organization; (Schmid at al, 2001) government acts as a representative of citizens whilst organizations are not representative of their customers.
The (Yuansheng, 2007) planning to implement e-government is long run whilst the (Schmid at al, 2001) planning to adopt e-commerce within the organization is short term. This is so because (Lamersdorf at al, 2004) the requirements like budget, infrastructure, etc is less in case of e-commerce as compared to the execution of e-government. Despite above stated dissimilarities, both are similar to each other because of similar aims and objectives.
2.17 Supporting factors for the successful execution of electronic government in Libya
One of the aims of this paper is to evaluate the factors that can facilitate the process of electronic government in Libya. The evaluation of factors further helps us in achieving the second aim of the paper, which is how the inclusion of information technology in the regulatory processes can be cost saving for the government of Libya. Thus in this section of the paper, an attempt is made to evaluate the capabilities of developing nation like Libya to convert their traditional governmental procedures into online procedures. The study findings entail that the scope and superiority of governmental transparency depends on the literacy rate as well as law and order situation of a developing country.
2.17.1 Trust and e-government (E-Trust)
Trust is the building block of electronic government. This is so because (Song at al, 2007) e-government is the name of automated and blind relationship between the government and its citizen. The trust in the provision of government services electronically further gives birth (Grönlund, 2002) to the confidence. According to various academics, (Isaac at al, 2007) the assurance of clarity of identification of nationals and public units is required before the inauguration of electronic relationship between government and its people. This is necessary because electronic government is the name of (Song at al, 2007) providing government information to the nation by public institutes. But, the existing infrastructure of ICT in Libya is not at all reliable and requires massive improvements (Hallett, 2002).
In the context of internet networks, trusts have two dimensions: (Song at al, 2007) identity trust and reliability trust. Identity trust is essential, especially in case of (Mitrakas, 2007) confidential electronic mails to various government sectors. Reliability trust is required for (Song at al, 2007) commercial transactions between different network participants. Libyan ICT infrastructure is suitable only for transactions at primary level. According to internal documents of LTT (2006), only communal and private companies, government and learning organizations of Libya are using extremely protected wireless broadband-products.
(Grönlund, 2002) Various tools can be deployed to validate the services of electronic government, for example e-signature policy to address operational issues in online services. A (Song at al, 2007) combination of rules where signatures are created and validated online is known as e-signature policy.
(Hinnant, 2011), explains the fact that there is a direct relationship between the satisfaction of citizen with e-government and their trust in present government. The security tools are not only beneficial for the successful (Mitrakas, 2007) execution of government services electronically but can also be employed by government and private banks for the provision of electronic banking.
2.17.2 Training Public Employees for E-Government
In order to get the E-government implementation to function smoothly, training of public sector employees is quite mandatory to take place. Public authorities must invest generously in “digital training”, which is supposedly a requirement for the e-government system to completely get implemented and practiced within the country.
The training should be handled in two ways i.e. internally and externally. Internal training is about planning the training of public employees whereas; external training deals with launching knowledgeable and educational programs about the proper usage of ICT technology. Libyan authorities need to give serious attention towards the initiation of training for public employees. This will paved way for the effective execution of e-government in the country.
It is important to know that lack of e-government planning and sessions of training provided to employees may result is loss of productivity. Presently there are very few developed nations that provide proper computer training to the public employees (Isaac at al, 2007). The public employees in most of developing countries are deprived of general course programs. Instead they get to take up voluntary courses that are aimed at polishing skills for certain usage of utilities and programs.
2.18 Risks associated with E-government
The most vibrant risk associated to E-government is a failure to respond to online queries of citizens on time. The risk is of the system failure itself. Frank Wilson (2007) says that people learn to trust others through experience and through judgment based on both direct and referred experience.
Public may not trust the website as much as they trust the paper work and personal interaction with the government staff. In such a case, the government’s attempt on bring in e-government will surely fail. So in order to minimize the risk factor, government must gain the trust of public.
2.19 Summary of Literature Review
The tools of e-government are successfully being employed by developed countries like UK to perk up the policy implementation for the people of the country. The developing countries like Libya are uncertain about their competence for the execution of e-government. In this paper, we will analyze the capabilities of Libya, which is a developing African country to renovate its old governmental procedures into online procedures. The concept of e-government is not less than a blessing for developing countries like Libya. This is so because e-government facilitates the deliverance of the governmental information and services to all residents of the country.
The execution of e-governance in any developing country is based on literacy rate, economic growth and the ability of citizen to afford technology. Libya is, undoubtedly, having the highest literacy rate in an array of African countries. Like education field, Libyan government is determined to expand and perk up the infrastructure of ICT in the country for the execution of e-government systems all over the country. Not only this, but Libyan government is also aimed at spreading ICT knowledge in all fields of life.
According to Remenyi, Proceedings of the 3nd International Conference on e-Government (2009), developing countries like Libya may face five key challenges in the execution of services of e-government. The first challenge that Libyan authorities may face, in this connection, is the awareness of ICT among common Libyans. Libyan government needs to convince people about the benefits of using technology in the governmental procedures. And this will be done only when common Libyans urge to gain knowledge and latest technology in order to gain advantages of technology.
The deficiency of trust is the second key challenge which Libyan authorities may face while making efforts for the execution of e-government in the country. To win the trust of common Libyans, the government needs to provide high quality services of e-government to citizens, which create noticeable pleasant changes around them.
Technological challenges are other challenges that may be faced by the Libyan government while the execution of systems of e-government in Libya. In order to face these challenges, the Libyan government needs to use the latest available technology while offering ICT enable government procedures to the citizens. The concept of digital divides may create difficulties for the government to implement technological changes within the country because one group of citizens might get more participation in the government matters as compared to the other because of these digital divides.
The Libyan government may also face cultural challenges while implementing e-government systems in the country. So, the government should persuade the people of the country to go through a bit of a cultural change. The participation of the citizen may also appear a great challenge in this context. So, the Libyan government must ensure that the citizens are participating in online forums.
For Remenyi, Proceedings of the 3nd International Conference on e-Government (2009), the implementation of e-government systems is difficult in Libya but this difficulty is less than the problems that the country had to face without the use of e-government for offering various governmental services. The execution of electro government is beneficial for three stakeholders i.e. state, business, and government, according to Lau (2006).
The concept of electronic government has gained a (Norris, 2007) considerable attention of international politicians and policy makers worldwide. Trust is the building block of electronic government. This is so because (Song at al, 2007) e-government is the name of automated and blind relationship between the government and its citizen. The trust in the provision of government services electronically further gives birth (Grönlund, 2002) to the confidence.
Key problems that create hurdles in the process of the execution of e-government in Libya are a high cost of internet and lack of knowledge of the use of technology. Thus, due to the unavailability of the internet the access to e-government websites will be difficult and in some cases impossible for the common Libyans.
This is the reason why, the Libyan government needs to prepare the infrastructure before the implementation of e-government in the country. Libya is an independent country with the motive of liberating the economy of the country from dependency of foreign countries. The legal system of Libya is based on an arrangement of Civil Law and Islamic permissible doctrine. The official sources of the law, as set down in the first article of the Civil Code include legislative provisions, Islamic values, custom, and principles of natural law and rules of fairness. In addition, legal decisions and the opinion and doctrines of renowned jurists hand out as two informal sources of law that guide judicial administration.
In Libya it is declared that popular democracy can only be awarded to people’s congress and people’s committee. The state does not entertain direct democracy that is not in line with the interests of people themselves. Each Basic Popular Congress chooses its own secretariat and its administrative bodies called People's Committees. The People's Committees are responsible to the Basic People’s Congresses, and the Basic People’s Congresses are responsible to thirteen Municipal People’s Congresses.
According to academics, there is a (Reddick, 2010) strong linkage between e-government and per capita income. But this proposition does not hold true in case of Libya. This is so because (Eli Cohen, 2010) per capita rate is higher in Libya but electronic government practices are not being offered in the country. The government of Libya wishes to bring reforms to develop and improve the ICT infrastructure in Libya for further implementation of e-government system throughout the nation.
It is an undeniable fact that the use of the internet is increasing in Libya with the passing time. The only authorized Internet Service Provider in Libya is the Telecom and Technology Company of Libya (LTT). E-government can be offered as an alternate or an easy solution. However in Libya, not everybody can get an access to internet or word processor. Technology is expensive and not everyone may afford it.
Various academics and researchers (Reddick, 2010) design framework for the implementation of electronic government. But the most commonly used four stages for the development of electronic government presented by Layne and Lee are: (Reddick, 2010) classification, transaction, horizontal assimilation, and vertical integration.
If we look at the efforts of electronic government in Libya we will get to realize that Libya is not even in the first stage of development of electronic government. This is so because only few state departments and organization like central bank, etc offer websites in Libya. In order to get the E-government implementation to function smoothly, training of public sector employees is quite mandatory to take place.
The concept of electronic banking has gained worldwide popularity. The government of Bahrain has launched an e-government portal which will be responsible for streamlining the business within the ministries of government. The chapter of e-government in Spain begun with the (Reddick, 2010) two plans i.e. the Avanza plan and the plan of Action for the execution of ‘Law on electronic administration’. In an attempt to create a centralized communication system, Government Information Network (GIN) was among few early projects that were undertaken by the IT strategic planning team of Dubai Government (Sethi, 2010).
During past few years, the authorities in Germany have been paying a considerable amount of attention to computerizing their governmental systems.
E-administration is a category of E-Government, which majorly deals with bringing a positive change to the existing government procedures. The implementation of E-administration, which is adorned with various limitations, will surely mark an impact on the workings of conventional government procedures. When the adoption of e-government principles is viewed quantitatively, a critical level of online services has already been achieved. However, it is imperative not to ignore the quality of these services as well. Electronic services, which mean the availability of services on the internet, are another component of electronic government.

3. Chapter Three: Research Methodology 3.1 Research Design
After precisely identifying and clearly defining the problem, it gets essential for the researcher to design the research. The purpose that research designs serve is that it provides guiding principle for the collection of data, which will prove to be useful for the completion of a research report.
In order to validate the aims and objectives of this study, the research will be designed as a case study that will accommodate both the interview and the questionnaire for getting the maximum reliability and accuracy in data. According to Gillham (2000), the primary method is a case study, which is sub-categorized into interviews, work samples, questionnaires, record analysis, and observations. The foremost step will be to check the prospective of e-administration in Tripoli and the possibilities of implementing the ICT in the capital city of Libya alongside the possible limitations it has over the governance system.
There are many reasons behind selecting the design of case study for this research paper. First off, this research design is selected in order to avoid the complexities which may emerge due to the divergence of different methods of research (Denscombe, 2007). Secondly, the selection of a case study research design offers more variety in shape of various sub-methods like interviews, and questionnaires, etc. Third reason for the selection of this design is to make the research report with a greater impact (Denscombe, 2007). Fourth reason to adopt this research design is to get information from a variety of sources, which means more holistic study of complex social topics. Fifth motive behind the adoption of the case study is to present the research in a natural setting (Gerring, 2007).
Another reason for choosing this research design is no control over the events relating to the topic (Gillham, 2000). Last but not the least is focus on particular point, which allow us to handle the complex subjects of social issues (Blaxter at al, 2006).
3.2 Research Methodology
Research Methodology can be best understood as a procedure for acquiring relevant data for any research project. In order to investigate the outcome of any query, certain system is adopted by researchers, which helps them to plan, collect data, and decide a method of obtaining the suitable facts and figures.
Research is conducted fundamentally to generate new ideas and for ultimately reaching to a mature conclusion. The research can vary in situations. It can be descriptive, explanatory or exploratory.
The choice of research methodology depends upon the nature of research. Many people prefer following a single methodology while a greater number believe that using various methods of research together will result is better understanding of the findings and will prove the results to be more accurate and reliable.
Descriptive research is one of the most frequently used methods. It is conducted to discover the cause of an activity. On the other hand, exploratory research (Dane, 2010) assists the researcher in gaining further knowledge about something or some idea that already exist. Explanatory research is conducted for reasoning or for finding the cause behind some action (Kumar, 2008).
Mixed research methods are composed of six categories: concurrent designs, concurrent triangulation, parallel designs, sequential designs, conversion design, and fully mixed design. The selected research design is fully mixed design, which is an amalgamation of qualitative and quantitative approach.
3.3 Conceptual Framework
For this research that aims to conduct study for practical implementation and limitations of e-government in Libya, descriptive and analytical research will be preferred. The research methodology of this paper is composed of the fusion of quantitative and qualitative approaches. Today, fully mixed research approach is one of the most frequently adopted techniques by social researcher. The reasons why we choose the mixed approach are stated underneath: * Because the significance of mixed approach is increasing in methodical reviews (VanderStoep at al, 2009). * By employing mixed approach, a researcher can ask a number of factors related to the research problem (Aryat al, 2009). * For the accuracy of the answers. Therefore the research will be designed to fulfill both the requirements of quantitative and qualitative data. * To further explains, (Saunders, 2003), elaborates that qualitative research provide with in depth and thorough reasoning for some action or behavior. On the other hand, quantitative research is dependent on classification of statistical data and use of hypothesis for deriving conclusions and results.
The conceptual framework of this research is illustrated below:

3.4 Data Collection
Even though, the framework of this research will initially rely on the secondary data, the use of primary data will also play an imminent role in reaching to any particular conclusion for this study.
3.41 Primary Data
3.41.1 Interviews
Interviews are one of the best ways to collect data through primary resources. This is so because they are conducted under the light of (Harmsen, 2010) predefined topic list. Alongside, they are flexible tools of collecting data as the research can create (Aboelela at al, 2007) variation along with the course of the interview.
The interview will consist of structured questions for the purpose of collecting streamlined data. Through interviews various issues will be investigated to gain a better insight into the matter. For conducting qualitative research or for acquiring qualitative data, standardized open ended interviews will be conducted. These open ended interviews will add a lot of knowledge into this research. Another reason to employ the technique of interview is (Aboelela at al, 2007) to get consequential responses from the respondents. This response of interviewees will be useful for this research because it is based on their (Harmsen, 2010) organizational position and the level of knowledge.
The candidates will be given the liberty to give an answer to the interview questions as freely as they want and to disclose their candid thought since their privacy will be maintained at all times. In addition to this, an effort will be made to arrange interview (Harmsen, 2010) in person and on-site instead of conducting it on phone. The reason behind this effort is to collect non-verbal cues which can be helpful for our research (Aboelela at al, 2007). Online interviews will only be preferred if (Niekerk, 2010) appointment dates are not available due to any reasons.
The standardized open ended interviews will be targeted towards the following: 1. The General People's Congress’s Secretary Tripoli 2. Secretary of the GPCO for Finance & Planning Tripoli 3. Head of department of information for tax department Tripoli 4. Secretary and Assistant to Head of Taxes Tripoli 4.41.1.1 Information about interviewees
For the sake of identity confidentiality the codes are assigned to the following interviewees
Secretary of the GPCO: P1.
Secretary of the GPCO for F & P: P2.
Head of department of information for tax department: P3.
Secretary and Assistant to Head of Taxes: P4.
There are various ways to conduct interviews for the research like (Hague, Morgan, 2004) interviews on phone, interviews via emails, email follow-up to head to head interviews, etc. However, for this research, head to head interviews will be arranged. This type of interview is selected because (Niekerk, 2010) it is of greater accuracy and provides the researcher with deeper information about the topic.
3.41.1.2 Transcription of Interviews
For various researchers, the process of interview transcription is a (Hague, Morgan, 2004) theoretical work. Some academics deem interview transcription (Griffin, 2005) a way to interpret. The interview can transcribe in various ways. As we take interviews so its transcription will also be done by me instead of hiring a professional transcriber. We prefer to transcribe the interview because we would be able to analyze data in advance as self transcription of interviews (Hague, Morgan, 2004) gives us a chance to absorb ourselves in the research data.
For interview recording, audio recording technique alongside note-writing technique will be employed. These techniques are selected to record all kinds of verbal and non-verbal responses of the interviewees.
Interview Results
To conduct interviews with the above stated personnel, an appointment date for head to head interview in their offices were taken in advance to avoid any kind of problems. Interviews of about 1 hour were conduct at below stated timings: a) Interview with Secretary of the GPCO took place on 4th July, 2011 from 10:30 pm to 11:00 pm b) Interview with Secretary of the GPCO for finance & planing were conducted on 5th July, 2011 from 1:00 pm to 2:00 pm. c) Interview with head of department of information for tax department were taken on 6th July, 2011 from 10:00 to 11:00 pm. d) Interview with the secretary and Assistant to Head of Taxes was taken on 7h July, 2011 from 10:00 to 11:00 pm.
Findings from first interview
P1, the secretary of the GPCO, was a good looking man of middle age. The key findings of this interview are listed below: * He appreciated our efforts to conduct research on the topic of e-government in Libya. He said that he is a great supporter of e-government, but its implementation is impractical in Libya because the current infrastructure of ICT in the country is not at all secure. He further says that although the use of internet is increasing in the country but still inferior link between landline and infrastructure of ICT are used in small towns. * He opposed the view point that Libyan bureaucracy is the sole hurdle in the execution of e-government in Libya. He opined that the government employs along with some politicians and bureaucrats are key character that opposes the execution of e-government in Libya. He was of view that citizens are one of the stakeholders of the government and their low or nominal participation also impede the development of e-government in Libya. * He further said that Libyan authorities need to give serious attention towards the initiation of training for public employees. Public employees should be given computer training because this is the only way to mitigate risks involved in the execution of e-government services.
Findings from second interview
P2 was a handsome man of 50 years old. Following are the conclusions from his interview: * He was a great admirer of Colonel Gaddafi and his policies. He was of view that the current government is working on the execution of e-government in the country and the website of Finance & planning department is the very first step towards the realization of this dream. He was of view that Libya has entered into the first stage of the execution of e-government because only few government institutes are having their websites. * He admits in the interview that the goal of the execution of e-government is very big and difficult but not impossible. He asserts that the Libyan government is ready to launch some of government services electronically but couldn’t materialize it yet because of lack of interaction between its short run and long run planning. * In his opinion the insecure and weak infrastructure of ICT is the key hurdle in the execution of e-government in Libya. He further added that besides the weak ICT infrastructure, the Libyan government also has to face various cultural and technological challenges. These are the challenges because of which the Libyan government is unable to enter in further stages of providing e-government services. * He said that the efforts are being undertaken to make the current infrastructure of ICT secure and reliable. He appreciated the formulation of national policy for ICT in 2005 by National Authority for Scientific Research and opined that it was a remarkable step, which paved the way of e-government in Libya.
Findings from Third interview
P3, the head of department of information for tax department was 55 years old man. The key findings of the interview are: * He was in favour of use of ICT in taxation department, but he opined that the use of IT in taxation department with the current insecure and unreliable infrastructure of ICT will not be fruitful. Instead it will deteriorate the trust of citizen on the government. * He appreciated the plan of the Libyan government to provide 200,000 computers in association with UNESCO to Libyan universities and laboratories in order to further support the ICT base in the country. * Like the secretary of the GPCO, he emphasized on the initiation of training programs for the public employees before the use of IT in taxation department.
Findings from Fourth interview
P4, the secretary and assistant to Head of Taxes, was a lady of pleasant personality. She was very polite and liberal lady. The key findings of the interview are: * She was a great proponent of the execution of e-taxation system in the country by replacing old and out-dated taxation system of Libya. She admitted that the citizens have to face several problems in payments of taxes due to the unavailability of website of the taxation department. * Unlike other interviewees, she was of view that bureaucratic influence is the key hurdle in the way of the execution of e-government in Libya. He added that the employees of the government department also deem e-administration a threat to their jobs. But this perspective can be changed by offering proper ICT training to the public employees. She further added that in addition to employees training, the awareness to citizens is also necessary as they are the key stakeholders of the government. * She admired the recent plan of the Libyan government to provide 200,000 computers in association with UNESCO to Libyan universities and laboratories in order to further support the ICT base in the country. Alongside, she also insisted on the IT training of employees before the initiation of e- administration in the taxation department.
3.41.2 Questionnaires
Questionnaire is a manuscript which is designed to collect data pertaining to specific topic for analysis (Babbie, 2008). Questionnaires are widely used tool of collecting data to conduct survey research alongside other types of research etc (Griffin, 2005).
Other than this the research will also keep into consideration, the quantitative research data. This category of data will be acquired through the close ended questionnaires that will be derived from the results and findings of interviews. Questions in the Questionnaire can be formed in two ways: close ended questions and open ended questions. Open ended questions means that the (Griffin, 2005) respondents are free to answer these questions according to their own view. Similarly, closed end questions means respondents have to select answers from the given list (Babbie, 2008).
There are many reasons for the selection of closed end questionnaire. First off, the aim of employing the technique of questionnaire for the sake of this research (Griffin, 2005) is the easy and direct transformability of data to the computer. The second reason to select this tool is to (Kumar, 2008) get consistent responses. We choose closed end questionnaire for this research because this type of questionnaire is (Babbie, 2008) easy to analyze as compared with the open ended questionnaires.
For this research close ended questionnaire is prepared by keeping in view the following two points: * The list of responses will be prepared by including all expected answers to the questions (Griffin, 2005). * The list of responses will be prepared in such a way that respondents should not feel that they are being forced to choose more than one responses (Babbie, 2008).
The questionnaires were designed for two different groups that are: 1. Government officials of the department of administration of Finance & Planning who administer the tax collection in Libya.
Questionnaires were distributed to 40 employees of Information for Tax Department Tripoli. Out of which only 25 questionnaires were selected for analysis because they were completely filled. For the purpose of identity concerns, codes are assigned to employees whose questionnaires were selected:
From E1 to E25 2. Citizens that are regular tax payers and users of other services of the department
200 questionnaires were distributed to the citizens by hand who visit the office of information for Tax Department Tripoli for tax payments. The citizens were requested to fill the questionnaire in the office, which took maximum 20 minutes of each citizen. The procedure of questionnaire fulfillment from citizens took our three days. The task of questionnaire distribution and collection was done within office hours, which started from 9:30 am to 2:30 pm (excluding half hour of lunch break from 12-12:30 pm). After three days of questionnaire distribution and collection, we selected 150 questionnaires for analysis because they were completely filled. Similarly, codes are assigned to citizens whose questionnaires were selected are listed below:
From C1 to C150
3.42 Secondary Data
Other than primary data, the research is also relying on the secondary data. Through secondary data, an overview on E-government’s current milestones and achievements can be studied and comprehensively evaluated. The secondary data will assist in gaining the background knowledge about E-Government and E-Administration. It will shed light on the success rate of the ICT based nations. The secondary data will also prove to be assistance in comparing the productivity levels and financial standings of the nation who are practicing e-governance in contract with the nations who are not yet accustomed to ICT based administration.
Another purpose that secondary data will serve for the completion of this research report is that it will provide an in-depth analysis of Libyan government and the existing policies of that nation. The literature will narrate the current political and democratic scenario of Libya and thus it will help in deducing the possibility of implementing E-administration, particularly in Tripoli. It will also give an overview of the economic scenario of Libya, therefore making it convenient for the researcher to postulate the possible limitations that should be kept in view while conducting research.
The secondary data will be retrieved from various sources. Since the secondary data refers to any data that has already been published, it can be retrieved from multiple resources such as Books, Government Documentation, Research Journals, Newspapers and Internet.
For this research in specific, the more focused will be laid on the books for the gaining secondary knowledge. The books are in fact enough to entertain this entire research, yet in order to gain further knowledge about this topic, journals article will be referred. These articles will not only assist in the construction of report but they will also help in devising the questions for interview and for the questionnaires.
Since this research will be focusing on E-governance plus political and technological scenario of Tripoli, the newspapers will also be of great help. The newspapers will enlighten about the current affair of Libya thus making it easy for the researcher to focus on important issues and to gain a vivid idea about all the possible limitations.
3.43 Hypothesis
Following hypothesis are prepared for this research paper: I. The trend of using internet and computers is elevating at lower pace in Libyan government administrative sectors (A)
Ho: The use of the internet is not progressing at slow rate.
Ha: The trend of using internet is progressing at slow rate. II. Attempts for the execution of e-taxation are insufficient in Libya (B)
Ho: Efforts for the execution of e-taxation are sufficient in Libya.
Ha: Attempts for the execution of e-taxation are insufficient in Libya. III. The resistance from the political, bureaucratic and public sector employees of Libya is very high against the execution of electro taxation system in Libya (C)
Ho: the resistance from the political, bureaucratic and public sector employees of Libya is not very high against the execution of electro taxation system in Libya.
Ha: the resistance from the political, bureaucratic and public sector employees of Libya is very high against the execution of electro taxation system in Libya. IV. Benefits of execution of e-government in Libya outweigh the risks (D)
Ho: E-taxation is not cost effective as compared to traditional system of taxation.
Ha: E-taxation is cost effective as compared to traditional system of taxation. V. Perceptions of citizens of Libya towards ICT integration in government services (E)
Ho: Perceptions of citizens of Libya towards ICT integration in government services are negative.
Ha: Libyans are positive towards the integration of ICT in government services.

Relationship between Outcomes from Survey Data and Literature Review

Results of survey data | Results of Literary Review | | E-government problems in Libya | E-taxation in Libya | Theories of e-government | Insecure infrastructure of ICTLess usage of internet andComputers. | Lack of mature and secure ICT infrastructure | Low rate of tax collection | Stakeholder theory | Lack of awareness of people | Lack of computer training to public employees | Primal means of tax collection | Network theory | High influence of bureaucracy in government sectors | Absences of websites of government institutions | Lack of well developed domestic audit machinery | 5 stage model of Hiller and belanger | Resistance from bureaucracy and political circles | High cost of technology | No website of taxation department | 5 stage model of Layne and Lee | Lack of e-trust in citizens of Libyans. | Lack of peopleawareness, technicalchallenges | Limited availability of information about taxes | Five wave of Braim’s model | Lack of training of public employees | Corruption in administrative structure of Libya | | | Limited government efforts for the execution of e-government services | | | |

4. Chapter Four: Research Analysis
Interviews were taken from the General People's Congress’s Secretary and Secretary of the GPCO for Finance & Planning during the month of January, 2011. Many problems were faced while taking appointment from the above stated respected personnel. The overall response was not very positive because the use of ICT tools is very low. In tax collection department the use of internet is negligible.
On the same footings, questionnaires were distributed among the working staff of the GPCO for Finance & Planning and the citizens that are regular tax payers and users of other services of the department during the same month. Questionnaire was filled electronically and by hand depending on the availability of resources. The overall response was not very encouraging. Only 150 completed questionnaires were received and of them 60 were applicable for analysis.
4.1 Research Limitation
Key limitations which we had to face while conducting this research are listed underneath: * Language difference was the first limitation. Very few Libyans are capable of understanding English because Arabic is their national language. During interviews, help was taken from the translator. Similarly, the questionnaire was printed in the local language so that the correct data could be collected. * A lot of problem had to face while taking appointments from the selected personnel because of instable political and economic situation of Libya. * Imprecise and contradictory replies of the selected personnel were one of the greatest limitations. * Lack of time and resources were other key limitations of this research. Due to lack of time data was collected from the citizens of Tripoli only. * One of the most primary restrictions of this research was unavailability of data on the execution of electronic government in Libya, which exogenously restraint the literature review of this research. The selected GPCO for Finance & Planning do not offer detail information about the bank operations. Libyan GPCO for Finance & Planning do not have website. So, in order to collect information many visits to the department had to be made.
4.2 Analysis Plan
The scheme which is followed in analyzing the questionnaires is stated below: 1. Define Testing Hypothesis null and alternate for the question. 2. Show graphical representation. 3. Show frequency 4. Carry out one sample t-test statistics to verify the hypothesis. 5. Detail of observation and findings about the question.
4.3 Analysis of Employees Questionnaire
Questionnaire is one of the tools employed to testify the hypothesis of this research. To make the process of research analysis easy I have chosen 18 most pertinent questions from both questionnaires. Each hypothesis is analyzed by selecting almost 3 relevant questions from the questionnaire. These selected questions are tested by employing very simple and common statistical tools i.e. mean, standard deviation, and variance. Lastly, the one sample T-testing is accomplished to analyze the hypothesis of this paper.
One sample t-test is one of the most frequently used statistical instruments to inspect (Petrie, Watson, 2006) whether a particular value is taken by the mean of a specific cluster of information or not.
Do you think that the national policy of National Authority for Scientific Research for the development of ICT infrastructure will increase the numbers of internet users in the country?
Test hypothesis: Hypothesis - a
Graph of data collected

Statistics and Frequency

T-test

Results
Only 4 out of 25 employees’ working under Libyan GPCO for Finance & Planning do not think that the national policy of National Authority for Scientific Research for the development of ICT infrastructure will increase the numbers of internet users in the country, which reveals that the use of the internet in the country is increasing but at a very slow. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting substitute hypothesis which says that the internet usage is increasing at slower pace.
The data analyzed also supports the result with a mean of 3.00 and standard deviation of 1.354, Standard deviation beyond mean is more tilted towards the lower side with majority of the data is below or mean with more than 68% of the sample employees are agreed with the statement that the national policy of National Authority for Scientific Research for the development of ICT infrastructure will increase the numbers of internet users in the country.
Do you think that the plan of Libyan government in association with UNESCO to provide 200,000 computers to Libyan universities and laboratories will increase the ICT base in the country?
Test hypothesis: Hypothesis - a
Graph of data collected

Statistics and Frequency

T-test

Results
Only 4 out of 25 employees’ working under Libyan GPCO for Finance & Planning do not think that that the plan of Libyan government in association with UNESCO to provide 200,000 computers to Libyan universities and laboratories will increase the ICT base in the country, which reveals that the use of the internet in the country is increasing but at a very slow. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting substitute hypothesis which says that the internet usage is increasing at slower pace.
The mean and stand deviation of the data are 7.92 and 1.382 respectively, which also support the result with the result that 68% of the sample employees are agreed with the statement that the plan of Libyan government in association with UNESCO to provide 200,000 computers to Libyan universities and laboratories will increase the ICT base in the country.
Do you think ICT has casted a positive impact on structure and processes of your department?
Test hypothesis: Hypothesis - a
Graph of data collected

Statistics and Frequency

T-test

Results
10 out of 25 employees’ work under Libyan GPCO for Finance & Planning think that ICT has casted a positive impact on structure and processes of your department, which reveals that the use of the internet in the country is increasing but at a very slow. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting substitute hypothesis which says that the internet usage is increasing at slower pace.
The mean and stand deviation of the data are 12.92 and 1.382 respectively, which also support the result with the result that 68% of the sample employees are agreed with the statement that ICT has casted a positive impact on structure and processes of their department.
Do you think that IT infrastructure in the country is suitable for the launch of the electro taxation system?
Test hypothesis: Hypothesis - b
Graph of data collected

Statistics and Frequency

T-test

Results
Only 4 out of 25 employees working under Libyan GPCO for Finance & Planning think that IT infrastructure in the country is suitable for the launch of the electro taxation system, which reveals that the attempts for the execution of e-taxation are insufficient in Libya. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting substitute hypothesis which says that the attempts for the execution of e-taxation are insufficient in Libya.
The data analyzed also supports the result with a mean of 3.40 and standard deviation of 1.323, Standard deviation beyond mean is more tilted towards the lower side with majority of the data is below or mean with more than 68% of the sample employees are agreed with the statement that IT infrastructure in the country is not suitable for the launch of the electro taxation system.
Do you think Libyan government should introduce the tools of ICT in the board of inspection and popular control to make the process of inspection of taxation free of corruption?
Test hypothesis: Hypothesis - b
Graph of data collected

Statistics and Frequency

T-test

Results
10 out of 25 employees working under Libyan GPCO for Finance & Planning think that Libyan government should introduce the tools of ICT in the board of inspection and popular control to make the process of inspection of taxation free of corruption, which reveals that the attempts for the execution of e-taxation are insufficient in Libya. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting substitute hypothesis which says that the attempts for the execution of e-taxation are insufficient in Libya.
The mean and stand deviation of the data are 7.76 and 1.234 respectively, which also support the result with the result that 68% of the sample employees are agreed with the statement that the Libyan government should introduce the tools of ICT in the board of inspection and popular control.
If your department does not publish information about new tax and tax rates on its website, then how does it provide information to citizens?
Test hypothesis: Hypothesis - b
Graph of data collected

Statistics and Frequency

T-test

Results
15 out of 25 employees working under Libyan GPCO for Finance & Planning say that information about new tax and tax rates can only get from the office only, which reveals that the attempts for the execution of e-taxation are insufficient in Libya. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting substitute hypothesis which says that the attempts for the execution of e-taxation are insufficient in Libya.
The mean and stand deviation of the data are 13.00 and 1.323 respectively, which also support the result with the result that 68% of the sample employees are agreed with the statement that the information about new tax and tax rates can only get from the office only.
Do you think the execution of electronic taxation system is highly risky in Libya?
Test hypothesis: Hypothesis - c
Graph of data collected

Statistics and Frequency

T-test

Results
10 out of 25 employees working under Libyan GPCO for Finance & Planning think that the execution of electronic taxation system is highly risky in Libya, which reveals the resistance from the political, bureaucratic and public sector employees of Libya is very high against the execution of electro taxation system in Libya. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting substitute hypothesis which says that the resistance from the political, bureaucratic and public sector employees of Libya is very high against the execution of electro taxation system in Libya.
The data analyzed also supports the result with a mean of 2.76 and standard deviation of 1.234, Standard deviation beyond mean is more tilted towards the lower side with majority of the data is below or mean with more than 68% of the sample employees are agreed with the statement that the execution of electronic taxation system is highly risky in Libya.
Do you think that e-taxation system will be a great threat to your jobs?
Test hypothesis: Hypothesis - c
Graph of data collected

Statistics and Frequency

T-test

Results
10 out of 25 employees working under Libyan GPCO for Finance & Planning think that e-taxation system will be a great threat to your jobs, which reveals that the resistance from the political, bureaucratic and public sector employees of Libya is very high against the execution of electro taxation system in Libya. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting substitute hypothesis which says that the resistance from the political, bureaucratic and public sector employees of Libya is very high against the execution of electro taxation system in Libya.
The mean and stand deviation of the data are 7.76 and 1.234 respectively, which also support the result with the result that 68% of the sample employees are agreed with the statement that e-taxation system will be a great threat to their jobs.
What do you think is the key reason behind not launching e-taxation system in Libya?
Test hypothesis: Hypothesis - c
Graph of data collected

Statistics and Frequency

T-test

Results
10 out of 25 employees working under Libyan GPCO for Finance & Planning think that bureaucratic influence is the key reason behind not launching e-taxation system in Libya, which reveals that the resistance from the political, bureaucratic and public sector employees of Libya is very high against the execution of electro taxation system in Libya. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting substitute hypothesis which says that the resistance from the political, bureaucratic and public sector employees of Libya is very high against the execution of electro taxation system in Libya.
The mean and stand deviation of the data are 12.44 and 1.083 respectively, which also support the result with the result that 68% of the sample employees are agreed with the statement that that bureaucratic influence is the key reason behind not launching e-taxation system in Libya.
Do you think e-taxation is cost effective as compared to traditional system of taxation?
Test hypothesis: Hypothesis - d
Graph of data collected

Statistics and Frequency

T-test

Results
10 out of 25 employees working under Libyan GPCO for Finance & Planning think that e-taxation is cost effective as compared to traditional system of taxation, which reveals that benefits of execution of e-government in Libya outweigh the risks. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting substitute hypothesis which says that benefits of execution of e-government in Libya outweigh the risks.
The data analyzed also supports the result with a mean of 2.76 and standard deviation of 1.234, Standard deviation beyond mean is more tilted towards the lower side with majority of the data is below or mean with more than 68% of the sample employees are agreed with the statement that e-taxation is cost effective as compared to traditional system of taxation.
Do you think by implementing e-taxation, your department would be able to communicate with the citizens effectively?
Test hypothesis: Hypothesis - d
Graph of data collected

Statistics and Frequency

T-test

Results
10 out of 25 employees working under Libyan GPCO for Finance & Planning think that by implementing e-taxation, their department would be able to communicate with the citizens effectively, which reveals that benefits of execution of e-government in Libya outweigh the risks. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting substitute hypothesis which says that benefits of execution of e-government in Libya outweigh the risks.
The mean and stand deviation of the data are 7.76 and 1.234 respectively, which also support the result with the result that 68% of the sample employees are agreed with the statement that by implementing e-taxation, their department would be able to communicate with the citizens effectively.
Do you think that by providing services electronically your department will be able to elevate the customer’s satisfaction?
Test hypothesis: Hypothesis - d
Graph of data collected

Statistics and Frequency

T-test

Results
10 out of 25 employees working under Libyan GPCO for Finance & Planning think that by providing services electronically your department will be able to elevate the customer’s satisfaction, which reveals that benefits of execution of e-government in Libya outweigh the risks. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting substitute hypothesis which says that benefits of execution of e-government in Libya outweigh the risks.
The mean and stand deviation of the data are 12.76 and 1.234 respectively, which also support the result with the result that 68% of the sample employees are agreed with the statement that by providing services electronically their department will be able to elevate the customer’s satisfaction.
4.3 Analysis of Citizens Questionnaire
Do you know the use of computer?
Test hypothesis: Hypothesis - a
Graph of data collected

Frequency Table for Q3a

T-Test

Key Results
100 out of 150 citizens know how to use computer, which depicts that the use of the internet in the country is increasing at very slow. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting alternate hypothesis which says that the internet usage is increasing at slower pace.
The mean and stand deviation of the data are 1.33and .473 respectively, which also support the result with the result that 68% of the sample citizens know the use of computer.
Do you know the usage of internet?
Test hypothesis: Hypothesis - a
Graph of data collected

Frequency Table for Q4a

T-Test

Key Results
120 out of 150 citizens know how to use internet, which depicts that the use of the internet in the country is increasing at very slow. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting alternate hypothesis which says that the internet usage is increasing at slower pace.
The mean and stand deviation of the data are 3.20and .401 respectively, which also support the result with the result that 68% of the sample citizens know the use of internet.
Do you have the facility of internet at home?
Test hypothesis: Hypothesis - a
Graph of data collected

Frequency Table for Q5a

T-Test

Key Results
65 out of 150 citizens have the facility of internet at their homes, which depicts that the use of the internet in the country is increasing at very slow. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting alternate hypothesis which says that the internet usage is increasing at slower pace.
The mean and stand deviation of the data are 5.57 and .497 respectively, which also support the result with the result that 68% of the sample citizens have the facility of internet at their homes.
Are you satisfied with the current Libyan taxation system?
Test hypothesis: Hypothesis - b
Graph of data collected

Frequency Table for Q7b

T-Test

Key Results
100 out of 150 citizens were not satisfied with the current Libyan taxation system, which speak of the fact that attempts for the execution of e-taxation is insufficient in Libya. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting alternate hypothesis which says that attempts for the execution of e-taxation are insufficient in Libya.
The mean and stand deviation of the data are 4.20 and 1.280 respectively, which also support the result with the result that 68% of the sample citizens were not satisfied with the current Libyan taxation system.
What common problems do you have to face regarding manual tax submission?
Test hypothesis: Hypothesis - b
Graph of data collected

Frequency Table for Q8b

T-Test

Key Results
100 out of 150 citizens have to face numerous problems due to manual taxation system in the country, which speak of the fact that attempts for the execution of e-taxation is insufficient in Libya. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting alternate hypothesis which says that attempts for the execution of e-taxation are insufficient in Libya.
The mean and stand deviation of the data are 9.20 and 1.356 respectively, which also support the result with the result that 68% of the sample citizens have to face numerous problems due to manual taxation system in the country.
Do you think taxation department should launch its website?
Test hypothesis: Hypothesis - b
Graph of data collected

Statistics and Frequency

T-test

Key Results
100 out of 150 citizens think that the taxation department should launch its website, which speak of the fact that attempts for the execution of e-taxation is insufficient in Libya. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting alternate hypothesis which says that attempts for the execution of e-taxation are insufficient in Libya.
The mean and stand deviation of the data are 11.80 and 1.280 respectively, which also support the result with the result that 68% of the sample citizens think that the taxation department should launch its website.
Do you think online availability of tax forms will save your time and cost?
Test hypothesis: Hypothesis - e
Graph of data collected

Statistics and Frequency

T-test

Key Results
100 out of 150 citizens think that online availability of tax forms will save time and cost, which speak of the fact that perception of citizens of Libya towards ICT integration in government services are positive. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting alternate hypothesis which says that perceptions of citizens of Libya towards ICT integration in government services are positive.
The mean and stand deviation of the data are 1.80 and 1.280 respectively, which also support the result with the result that 68% of the sample citizens think that online availability of tax forms will save time and cost.
Do you think Libyan taxation department should offer the facility of online tax submission?
Test hypothesis: Hypothesis - e
Graph of data collected

Statistics and Frequency

T-test

Key Results
100 out of 150 citizens think that Libyan taxation department should offer the facility of online tax submission, which speak of the fact that perception of citizens of Libya towards ICT integration in government services are positive. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting alternate hypothesis which says that perceptions of citizens of Libya towards ICT integration in government services are positive.
The mean and stand deviation of the data are 7.40 and .955 respectively, which also support the result with the result that 68% of the sample citizens think that Libyan taxation department should offer the facility of online tax submission.
Do you think Libyan taxation department is making efforts to provide citizens facility regarding online tax submission?
Test hypothesis: Hypothesis - e
Graph of data collected

Statistics and Frequency

T-test

Key Results
100 out of 150 citizens think the Libyan taxation department is not making efforts to provide citizens facility regarding online tax submission, which speak of the fact that perception of citizens of Libya towards ICT integration in government services are positive. The P-value is .000 which is less than 0.05. Thus we reject Ho by accepting alternate hypothesis which says that perceptions of citizens of Libya towards ICT integration in government services are positive.
The mean and stand deviation of the data are 14.20 and 1.280 respectively, which also support the result with the result that 68% of the sample citizens think the Libyan taxation department is not making efforts to provide citizens facility regarding online tax submission.

5. Chapter Five: Conclusion and Recommendations
5.1 Conclusion The key findings of this study are summarized below: * One of the key findings of this research is that the world is moving towards electronic government. The rate of this transformation is higher in case of developed countries and lower in developing and under-developed countries. For example, the modes of e-government brought a drastic change in Sri Lanka where with the replacement of (Grönlund, 2002) manual systems of file maintenance and communication with the electronic systems of data collection and file maintenance, the bureaucratic red tapism has reduced to a great extends. * It is also found out that the theories of stakeholder and network are of great relevancy for the implementation of e-Government Services in Libya because (Sweisi et al., 2007) the stakeholder proposes who implement the e-government services whilst network theory will explain how implementation should be made? Moreover these theories also assist on how the participation of citizen being the key stakeholder of the government can be increased. * Five stage models of e-government are also of great relevance as they highlight the step by step stages for the implementation of e-government in Libya. The proposed model of e-taxation in this paper suggests the path for the execution of e-government in other sectors of the country. * Current Libyan ICT structure may prove a key obstacle in the effective execution of e-government in Libya. This is because of unreliable ICT structure in Libya. (Niblock, 2002) The internet services in big cities of Libya are provided via dial-up connection whilst inferior link between landline and infrastructure of ICT are used in small towns. But at the same time it is also found out, in this paper, that the trend of using internet by citizens and government employees is increasing but at slower rate. This fact is also verified by the analysis of questionnaire distributed to the users of services of GPCO for Finance & Planning. (Niblock, 2002) Most of the Libyan has their accounts and it is being forecasting that Libya is going to see a similar growth as seen in other North-African markets in cyber technology. * Absence of efficient and well developed audit machinery is another key obstacle in the adoption of ICT tools in all government departments. Currently, Libya has Board of inspection and popular control to make the process of inspection free of corruption which does not make use of latest ICT tools. * Excessive influence of Libyan bureaucracy in legal and regulatory policies of government may prove a great hurdle for the execution of e-government in Libya. The results from questionnaire distributed between the employees of government departments under the GPCO for Finance & Planning and its user citizens also testify this finding. Majority of employees and citizens opine that the political and bureaucratic influence is against the use of ICT tools in government departments. * The efforts of Libyan government for the execution of e-government are also negligible and may prove a hurdle in the execution process of e-government in Libya. According to the latest reports, (Asian Development Bank at al, 2005) Libya alongside ten more countries does not offer public government portal, which speaks of minor efforts of Libyan government for the execution of electronic government in the country. * This research has established the fact that e-government can bring revolution in all sectors of Libya. Libyan government can enjoy innumerable pros by executing e-government in the country like the freedom from unbridled political and bureaucratic influence. * E-government will bridge up a wide gap between Libyan government and citizens by offering more facilities to common Libyans. For example, the launch of websites of General people’s committee for Finance & Planning and other GPO will provide (Lamersdorf at al, 2004) information about current taxes imposed and their rates via internet. In addition, the availability tax forms and the availability of online form submission will facilitate citizens in all ways.
In brief, e-government is not only blessings for Libyan citizens but government as well as Lopez-Sisniega, University of Phoenix (2009) stated doing business with the government becomes easier if the government employs the tools of electronic government effectively, which will drastically increase the investment returns of the government.
5.2 Recommendations Followings are the recommendation for the Libyan government: * The Libyan government needs to give special attention towards the internet infrastructure in Libya because the success of electronic government in Libyan is based on the secure and reliable internet connections. The internet infrastructure should also involve Information and communication technologies plus delivery performance. * Libyan government should establish committees responsible for electronic administration in Libyan government offices. * Libyan government should launch its website without further ado. Indeed there is a dire need of websites in all government departments. * The government should offer training courses on computer and the internet. This is necessary for the awareness of people who in fact are the users of e-government services. In addition to this, the government should support the private sector for the execution of electro services. This is so because private sector is also a key stakeholder of the government. * A comprehensive plan for the promotion of electronic government in Libya should be made by Libyan policy makers and government. If proper and timely planning, in this connection, is not made then the gap between Libyan government and citizen will keep on widening with the passage of time. In brief, the modernization of government is the first step of those nations who want to make politico-socio and economic progress. This is necessary because only people friendly government can utilize the available resources in the best possible way.
5.3 Future Research A great amount of work could be done in the context of the execution of electro government in Libya. This is so because: * Libyan government structure is still based on the traditional tools of government, where there is very minimal use of ICT tools. So future research will pave the way for electronic government in the country by highlighting various types of risks involved in the execution of electronic government in this small but important African country. Moreover, future researches on this topic will provide answers to many questions which are raised because of this research paper. * It was observed while conducting this study that the Libyan government can device a structure for the execution of e-government on the bases of stages model for e-government. * An expected study in this context could look into the prospects for electro government in emerging African country like Libya. * This theory also invites the analysis for the proposed model of e-taxation in Libya. The revision of this model will open more prospects of study in this context.

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7. Chapter Seven: Appendices
7.1 Annexure-I
Selection of Interview Questions
The interview questions seek to probe the answers that shall reveal the implications of e-government, its importance and impact on state, citizens and businesses. Following are the set of ten carefully designed (structured) questions for interview:
1. Is the use of internet increasing in Libya? (A)
3. If your department does not have website yet, then what are the reasons behind not launching website? (C)
4. What does the term e-government describes in the language of a common Libyans?
5. Do you think e-government will prove to be an effective tool for being used in your department? (D)
6. What difficulties your department has to face in respect of tax collection?
7. Are you satisfied with the current taxation structure prevailing in Libya? If not, then why?
8. Has your department suggested e-taxation model for implementation to the Libyan government?
9. Is government making efforts for the execution of e-taxation in the country?
10. Do you think Libyans are satisfied with the prevailing taxation structure?
11. What do you think are reasons behind not introducing e-taxation system in the country?

7.2 Annexure-II I. Questionnaire for Working Staff of the GPCO for Finance & Planning
Date: City:
The questionnaire aims to study for implementation of online taxation (e-taxation) system in Libya; your support by filling out these questionnaires will be very beneficial to our initiative. 1. What is your Gender? * Male * Female 2. What is your age? * Below 29 * Between thirties * Between forties * Above 50 3. Do you think that the national policy of National Authority for Scientific Research for the development of ICT infrastructure will increase the numbers of internet users in the country? (A) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 4. Do you think that the plan of Libyan government in association with UNESCO to provide 200,000 computers to Libyan universities and laboratories will increase the ICT base in the country (A) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 5. Do you think ICT has casted a positive impact on structure and processes of your department? (A) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 6. Do you think that IT infrastructure in the country is suitable for the launch of the electro taxation system? (B) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 7. If your department does not publish information about new tax and tax rates on its website, then how does it provide information to citizens? (B) * Newspapers * TV * Radio * Office of taxation department * Others 8. Do you think Libyan government should introduce the tools of ICT in the board of inspection and popular control to make the process of inspection of taxation free of corruption? (B) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 9. Do you think the execution of electronic taxation system is highly risky in Libya? Please explain reason of your selection? (C) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 10. Do you think that e-taxation system will prove a great threat to your jobs? (C) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 11. What do you think is the key reason behind not launching e-taxation system in Libya? ( C) * technological and infrastructural backwardness and leakages * Reluctance to accept change * Bureaucratic influence * Reluctance of Libyans 12. Why do you think your department provides little information about legal and regulatory policies of the department? (C + B) * Due to excessive influence of bureaucracy * Due to government’s policy * Lack of budget 13. Do you think e-taxation is cost effective as compared to traditional system of taxation? Please explain reason of your selection? (D) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 14. Do you think by implementing e-taxation, your department would be able to communicate with the citizens effectively? (D) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 15. Do you think that by providing services electronically your department will be able to elevate the customer’s satisfaction? (D) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree

II. Questionnaire for Libyans who are frequent users of the administrative department of Finance & Planning
Date: City:
Please Sign the questionnaire after completing it completely. You can fill it electronically or by hand. 1. What is your Gender? * Male * Female 2. What is your age? * Below 29 * Between thirties * Between forties * Above 50 3. Do you know the use of computer? (A) * Yes * No 4. Do you know the usage of internet? (A) * Yes * No 5. Do you have the facility of internet at home? (A) * Yes * No 6. Do you think that government departments should have their websites to provide necessary information to citizens? (A) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 7. Are you satisfied with the current Libyan taxation system? (B) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 8. What common problems do you have to face regarding manual tax submission? (B + D + E) * Long waiting in queues * Unavailability of tax reforms and rates. * Unavailability of tax forms. * Unavailability of information about tax submission procedures * Lot of paperwork is involved which makes it cumbersome and lethargic * Lack of standard platform for information * All of above 9. Do you think taxation department should launch its own state run website? (B + E) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 10. Do you think online availability of tax forms will save your time and cost? ( D + E) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 11. Do you think Libyan taxation department should offer the facility of online tax submission? (E) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 12. Do you think Libyan taxation department is making efforts to provide citizens facility regarding online tax submission? (E) * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 13. If other government services are available to you via internet, would it be beneficial to Libyans as whole? Please state reasons for your selection? * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 14. Do u think more of government services should be available online? Why? * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree 15. I am more than happy if taxation system is online? Please state reason for your selection? * Strongly Agree * Agree * Neutral * Disagree * Strongly Disagree