أ.د عمر المبروك الطقي2026-06-072026-06-07https://dspace.academy.edu.ly/handle/123456789/2171This study aims to identify the obstacles to implementing E-government within Libyan Tax Authority / Yefren Tax Department from the perspective of the employees working in the department and its affiliated tax offices. It seeks to determine the most significant technical, administrative, and financial barriers faced by employees of the authority and the tax office in Yefren. This study adopts a descriptive analytical approach, using a questionnaire distributed to a sample of employees (104 respondents). Data were collected and analyzed using the SPSS statistical software. The result revealed the existence of various obstacles to the implementation of E-Management. Among these, technical obstacles were found to be the most influential, followed by financial and administrative obstacles. The result also indicated that financial issues significantly affect the implementation of E- Management due to the need for sufficient financial resources to support this transition. Moreover, administrative obstacles also influence the process. emphasizing the importance of developing internal management operations. Key words: Obstacles, E- management, Tax AuthorityThis study aims to identify the obstacles to implementing E-government within Libyan Tax Authority / Yefren Tax Department from the perspective of the employees working in the department and its affiliated tax offices. It seeks to determine the most significant technical, administrative, and financial barriers faced by employees of the authority and the tax office in Yefren. This study adopts a descriptive analytical approach, using a questionnaire distributed to a sample of employees (104 respondents). Data were collected and analyzed using the SPSS statistical software. The result revealed the existence of various obstacles to the implementation of E-Management. Among these, technical obstacles were found to be the most influential, followed by financial and administrative obstacles. The result also indicated that financial issues significantly affect the implementation of E- Management due to the need for sufficient financial resources to support this transition. Moreover, administrative obstacles also influence the process. emphasizing the importance of developing internal management operations. Key words: Obstacles, E- management, Tax Authorityالإدارة