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emergence of new technologies especially information and communication technologies leads to forming a new approach in the government that is called electronic government. E-government has changed the way and quality of providing services to citizens. E-government has three generations which its third generation is called smart government that indeed is the main purpose of the e-government. Although most of countries are transitioning from first generation of e-government (i.e. informationalization) to second generation (i.e. electronic transformation) but few countries are transitioning to third generation (i.e. smart government).  The purpose of this research is to provide a comprehensive framework in order to deploy a smart government and analyze the related policies, laws, rules and regulations of the country in terms of coverage of the proposed framework's dimensions. For this purpose, document analysis method with systematic review of the literature and comparing different researches results were used. Base on those studies a new framework composed of two layers and eight dimensions is provided for smart government deployment which citizens are in the center of the framework. Then using qualitative content analysis method with inductive approach, related policies, laws, rules and regulations of Iran were analyzed and dimensions which require more attention were identified. Finally, policy recommendations are provided for policy makers in order to develop smart government on Iran.

Keywords: smart government, e-government, Content Analysis, policy, rules and regulations

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