Background and Aim: In modern governance, transparency and accountability are key to legitimacy. While e-government offers potential to enhance these principles, its effectiveness depends on the legal framework. This study critically analyzes Iran's e-government legal architecture to assess its impact on transparency and accountability, focusing on the "implementation gap" between legislative goals and practical realities.
Materials and Methods: Using a descriptive-analytical and interdisciplinary approach, this research qualitatively analyzes key legal documents, judicial precedents, and theoretical literature from public law and public administration through documentary research.
Ethical Considerations: All ethical principles have been observed in the writing stages of this research.
Findings: The study identifies a significant "implementation gap" caused by three factors: flawed legislative design, including broad exemptions and weak oversight; bureaucratic resistance through "performative transparency"; and an "accountability gap," where disclosed information rarely leads to consequences, fostering a culture of impunity
Conclusion: Achieving effective e-governance in Iran requires integrated reforms beyond technical solutions, including strengthening legal enforcement, empowering oversight bodies, and demonstrating the political will to bridge the accountability gap.