<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></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.

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

Wroclaw Review of Law, Administration & Economics

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Public administration is constantly changing, with the objective of keeping up with the social, economic and technological developments of the modern world. It...

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

Data publikacji: 28 gru 2020

Zakres stron: 82 - 93

DOI: https://doi.org/10.2478/wrlae-2019-0013

Słowa kluczowe
e-administration, e-government, fiscal administration, computerization, information society

© 2019 Karina Pilarz, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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

Data publikacji: 28 gru 2020

Zakres stron: 82 - 93

DOI: https://doi.org/10.2478/wrlae-2019-0013

Słowa kluczowee-administration, e-government, fiscal administration, computerization, information society

© 2019 Karina Pilarz, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Słowa kluczowe
e-administration, e-government, fiscal administration, computerization, information society