Moving away from these assertions, the aim of this paper is to identify and analyze the primary issues, opportunities and challenges that eGovernment initiatives present for developing countries. The insights and results here presented are based on an empirical, web- based research of 15 case studies undertaken in developing countries (Argentina, Brazil, Chile, China, Colombia, Guatemala, India, Jamaica, the Philippines) which have already explored and implemented eGovernment initiatives. In these cases, we can observe different applications and opportunities for eGovernment, such as: tax administration (Jamaica, Guatemala); better services to customers, businesses and stakeholders in general (Brazil, India); and eGovernment for.
