Object's details: Computerization of the Fiscal Administration as One of the Conditions of Smart Administration in Poland

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Computerization of the Fiscal Administration as One of the Conditions of Smart Administration in Poland
• Creator:
  
  
  Pilarz, Karina
  
• 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
  :
  Redaktor,
• Date issued:
  
  2019
• Resource Type:
  
  
  text
   ;
  
  
  tekst
• Detailed Type:
  
  
  article
   ;
  
  
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:128803  ; https://doi.org/10.2478/wrlae-2019-0013  ;
  eISSN 2084-1264
• Language:
  
  eng
• Abstract Language :
  
  eng
• Relation:
  
  
  Wroclaw Review of Law, Administration & Economics, vol.9, no.2, 2019, pp.82-93
• Is version of:
  
  https://www.sciendo.com/issue/WRLAE/9/2
• Access rights:
  
  
  Attribution, Non-Commercial
   ;
  
  
  Uznanie autorstwa
• License:
  
  
  Creative Commons - Attribution (CC BY 4.0)
   ;
  
  
  Creative Commons - Uznanie autorstwa (CC BY 4.0)
   ; https://creativecommons.org/licenses/by/4.0/deed.pl
• Rights holder:
  
  Copyright by Wroclaw Review of Law, Administration & Economics, published by Sciendo
• Autor opisu:
  
  WR U/PAdbg

Object is located in the collections:

Additional information

• Creation date: 2021-09-24
• Last modification date: 2024-11-06
• Content object's number of views: 56
• You could also download the object's description in these formats:
  RDF
   ;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/128803/PDF.json