Computerization of the Fiscal Administration as One of the Conditions of Smart Administration in Poland
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 longe...
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| Format: | Article |
| Language: | English |
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Sciendo
2020-12-01
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| Series: | Wroclaw Review of Law, Administration and Economics |
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| Online Access: | https://doi.org/10.2478/wrlae-2019-0013 |
| _version_ | 1818666871321264128 |
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| author | Pilarz Karina |
| author_facet | Pilarz Karina |
| author_sort | Pilarz Karina |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-17T06:11:25Z |
| format | Article |
| id | doaj.art-fdabe3f5daba4ed794b99fdd7322b29e |
| institution | Directory Open Access Journal |
| issn | 2084-1264 |
| language | English |
| last_indexed | 2024-12-17T06:11:25Z |
| publishDate | 2020-12-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Wroclaw Review of Law, Administration and Economics |
| spelling | doaj.art-fdabe3f5daba4ed794b99fdd7322b29e2022-12-21T22:00:37ZengSciendoWroclaw Review of Law, Administration and Economics2084-12642020-12-0192829310.2478/wrlae-2019-0013wrlae-2019-0013Computerization of the Fiscal Administration as One of the Conditions of Smart Administration in PolandPilarz Karina0MA, doctoral student at the Institute of Administrative Sciences, Faculty of Law, Administration and Economics, University of WroclawPublic 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.https://doi.org/10.2478/wrlae-2019-0013e-administratione-governmentfiscal administrationcomputerizationinformation society |
| spellingShingle | Pilarz Karina Computerization of the Fiscal Administration as One of the Conditions of Smart Administration in Poland Wroclaw Review of Law, Administration and Economics e-administration e-government fiscal administration computerization information society |
| title | Computerization of the Fiscal Administration as One of the Conditions of Smart Administration in Poland |
| title_full | Computerization of the Fiscal Administration as One of the Conditions of Smart Administration in Poland |
| title_fullStr | Computerization of the Fiscal Administration as One of the Conditions of Smart Administration in Poland |
| title_full_unstemmed | Computerization of the Fiscal Administration as One of the Conditions of Smart Administration in Poland |
| title_short | Computerization of the Fiscal Administration as One of the Conditions of Smart Administration in Poland |
| title_sort | computerization of the fiscal administration as one of the conditions of smart administration in poland |
| topic | e-administration e-government fiscal administration computerization information society |
| url | https://doi.org/10.2478/wrlae-2019-0013 |
| work_keys_str_mv | AT pilarzkarina computerizationofthefiscaladministrationasoneoftheconditionsofsmartadministrationinpoland |