FRIENDLY ADMINISTRATION PROJECT OF THE PROCEDURE FOR PERSONAL INCOME TAX PAYMENT. SUGGESTED CHANGES AND THE ROLE OF INFORMATION TECHNOLOGY
Journal Title: Polish Journal of Management Studies - Year 2010, Vol 1, Issue 1
Abstract
This paper presents the problems related to the procedures for personal income tax payment as an element of implementation of the concept of friendly administration. In consideration of the opportunities presented by contemporary information technologies, facilitation of current administration procedures was suggested for the described domain. The focus was on two key issues: the concept of friendly administration and the conditions for its implementation through facilitation of the procedures for paying personal income tax. The suggested actions should lead to transformation of conventional public administration to improve the quality of services for citizens and therefore to implement the formula for friendly administration. Implementation of the concept of simplification of the procedures for payment of personal income tax can have either ‘soft’ or ‘hard’ (measurable) effects. Its modernization and elimination of the system of double calculation (tax office and payers themselves) brings safety at the level of ca. 1.5-2 billion PLN a year. During first years, these numbers can be lower due to the necessity of co-financing of tax offices funds in terms of installation of modern information technologies with particular focus on development of data warehouses. (JEL: G38, H43, H24, K34)<br/><br/>
Authors and Affiliations
Jerzy Kisielnicki
Keywords
Related Articles
- EP ID EP518333
- DOI -
- Views 54
- Downloads 0
REFERENCE POINTS ON THE ROAD TO BUILDING THE INTEGRATED AKA CAREER COUNSELLING MODEL
The importance and significance of the career plan is no longer a novelty for the activity of counsellors and career centres. Nevertheless, we are still looking for new concrete and efficient ways of performing such acti...
SHOPPING ON THE INTERNET FROM THE POINT OF VIEW OF CUSTOMERS
Modern forms of business and continuous use of innovations in marketing encourage many customers to make more use of what is modern what is "in". However, it is very important to realize that not all customers are able t...
CROSS-BORDER COOPERATION – THE BARRIERS ANALYSIS AND THE RECOMMENDATIONS
The issue concerns the barriers limiting the process of cross-border cooperation (CBC) in Euroregions. There are two identified kinds of barriers coming out from the cross-border environment and the specific CBC circumst...
CROWDSOURCING APLICATIONS
Crowdsourcing in field of innovation gives various opportunities for companies. They are related to types and different offerings of such initiatives. In this chapter different types of implementation of crowdsourcing we...
ANALYZING SECTORIAL LEVEL DETERMINANTS OF INWARD FOREIGN DIRECT INVESTMENT (FDI) IN ASEAN
The paper studies economic determinants of sectorial level (Extractive sector, manufacturing and assembly sector, infrastructure sector and service sector) foreign direct investment (FDI) to six Asean countries (Malaysia...