Object

PLMET:

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Title:

Computerization of the Fiscal Administration as One of the Conditions of Smart Administration in Poland

Creator:

Pilarz, Karina

ORCID:

0000-0002-6078-5335

Subject and Keywords:

e-administration   e-government   fiscal administration   computerization   information society  
e-administracja   e-rząd   administracja skarbowa   komputeryzacja   społeczeństwo informacyjne

Abstract:

Public administration is constantly changing, with the objective of keeping up with the social, economic and technological developments of the modern world. It is opening up to modern technologies, introducing ever newer innovations and attempting to satisfy the needs of the citizens. It is no longer seen to such a large extent as an archaic structure that is blind to reforms and modernization; as a result of which, it can start to be perceived as a smart organization. New instruments are being introduced in many areas of administration, one of them being the fiscal administration. The changes related to the ability to communicate electronically with the tax authorities, submit electronic tax returns or pay stamp duty electronically are certainly aspects that have a positive impact on the whole image of administration, enabling it to be referred to as ‘smart’. The paper provides an overview on the fiscal administration system in Poland and e-services provided thereby.

Place of publishing:

Wrocław

Publisher:

University of Wroclaw. Faculty of Law, Administration & Economics

Contributor:

Kowalczyk, Barbara. Red.

Date issued:

2019

Resource Type:

text  
tekst

Detailed Type:

article  
artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:128803   eISSN 2084-1264

DOI:

10.2478/wrlae-2019-0013

Language:

eng

Abstract Language :

eng

Relation:

Wroclaw Review of Law, Administration & Economics, vol.9, no.2, 2019, pp.82-93

Is version of:

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Access rights:

Attribution, Non-Commercial  
Creative Commons

License:

Creative Commons - Attribution (CC BY 4.0)  
Creative Commons - Uznanie autorstwa (CC BY 4.0)

Rights holder:

Copyright by Wroclaw Review of Law, Administration & Economics, published by Sciendo

Autor opisu:

WR U/PAdbg