IDEAS home Printed from https://ideas.repec.org/a/pcz/journl/v1y2010i1p15-22.html
   My bibliography  Save this article

Friendly Administration Project Of The Procedure For Personal Income Tax Payment. Suggested Changes And The Role Of Information Technology

Author

Listed:
  • Jerzy Kisielnicki

    (University of Warsaw)

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.

Suggested Citation

  • Jerzy Kisielnicki, 2010. "Friendly Administration Project Of The Procedure For Personal Income Tax Payment. Suggested Changes And The Role Of Information Technology," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 1(1), pages 15-22, May.
  • Handle: RePEc:pcz:journl:v:1:y:2010:i:1:p:15-22
    as

    Download full text from publisher

    File URL: http://www.pjms.zim.pcz.pl/PDF/PJMS1/FRIENDLYADMINISTRATIONPROJECTOFTHEPROCEDUREFORPERSONALINCOMETAXPAYMENT.SUGGESTEDCHANGESANDTHEROLEOFINFORMATIONTECHNOLOGY.pdf
    Download Restriction: no

    File URL: http://pjms.zim.pcz.pl/friendly-administration-project-of-the-procedure-for-personal-income-tax-payment....php
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Micha³ Dziadkiewicz, 2013. "Temporary Premises In The Management Of Municipal Property Resources," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 7(1), pages 265-281, June.
    2. Marina Zhuravskaya & Anna Lempert & Nataliia Anashkina & Maksim Zharkov, 2018. "Issues Of Sustainable Urban Mobility Simulation," Business Logistics in Modern Management, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 18, pages 439-452.

    More about this item

    Keywords

    friendly administration; personal income tax payment; information technology;
    All these keywords.

    JEL classification:

    • G00 - Financial Economics - - General - - - General
    • H00 - Public Economics - - General - - - General
    • K00 - Law and Economics - - General - - - General (including Data Sources and Description)

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pcz:journl:v:1:y:2010:i:1:p:15-22. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Paula Bajdor (email available below). General contact details of provider: https://edirc.repec.org/data/wzpczpl.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.