Abstract
The present article aims to explore and present the development of e-services provided by Bulgarian municipalities. The main documents and regulations determining e-governance and e-services provided by the local governments in Bulgaria are presented. The websites of all 265 municipalities have been analyzed and the remote access services they provide have been evaluated. Attention is drawn to a group of functionalities that municipalities offer through their websites. These groups include: e-activities aimed at increasing governance transparency, remote communication capabilities and licensing opportunities. Municipalities which have their own e-services portals are reviewed. For local authorities with a separate portal an additional study related to the relationship between the provision of e-services and the specific indicator and the relationship between the level of collection of vehicle tax and the introduction of a link between paid vehicle tax and technical inspection has been conducted.
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