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This book deals with one of the most important topics of information, which is the subject of the smart government. The AUTHOR reviewed the experiences of some European countries - planning and implementation - in the field of smart government, and also touched on the experience of the United States of America in this project, as it is the first of its kind in Arabic. The book shows the elements of e -government, its components, its structure and explanation in a detailed explanation; Accordingly, he also touched on the stages of its application and the requirements of each stage. This book will open the door to organizing government electronic transactions, and paves the way for subsequent studies in this section. The AUTHOR tried to add new and successive developments in the field of smart government. In Chapter VI, the subject of implementing government electronic transactions as the basic element in the practical application of the smart government. God is the guardian of success ,,, Obeikan for publication