Development is an essential need for any society. ICT can be considered as important contributing factor towards this development. Utilising ICT activities for development requires several factors to be taken into account such as preparing technical infrastructures and developing human resources. Technical challenges, organisational issues, user training, trust and its related issues and the digital divide are some of the obstacles in the way of utilising ICT activities in a society. All these factors must be considered and addressed if sustainable development is to be achieved as missing out a few factors and only addressing some of them will lead to a waste of resources. At the national level, government is the first strategy maker and thus is the most influential actor in utilising ICT capabilities. Electronic government has the potential to improve government relationships with citizens, businesses and government employees. Successful implementation of electronic government has the potential to increase accountability, effectiveness and efficiency of government agencies at both local and national levels. Unfortunately in some developing countries, 85 per cent of electronic government initiatives have failed totally or partially because of the mismatch between the then current and prospective systems. Underestimating the importance of cultural, economic and physical differences between software designers and the location of electronic government projects is considered as having played a role in this mismatch. This research looks at literature, existing models and experiences in the field of electronic government in order to identify common reasons for failure. It also identifies the importance of putting citizens' views and requirements - as well as concentrating on service provision - in the centre of attention for developing electronic government program. There are a number of barriers which keep citizens away from electronic government participation. Identifying these barriers plays a major role in exercising successful e-government practice. Having identified the the shortcomings, this research proposes a model which aims at addressing and overcoming the existing limitations. The contribution of this research is to propose a framework for developing electronic government in developing countries which addresses the existing shortcomings of the Layne and Lee (2001) model of electronic government. The proposed model in this research has been evaluated against several case studies and best practice approach. As a result, an electronic government application was developed for the municipality of Yazd in Iran. Based on the evaluation of the model - with the help of the five-case studies, the best practice approach and practical development of an interface -a number of limitations in the proposed model have been identified and considered for future research.