Open AccessComputerization of the Fiscal Administration as One of the Conditions of Smart Administration in Poland
Author(s) -
Karina Pilarz
Publication year - 2019
Publication title -
wroclaw review of law, administration and economics
Language(s) - English
Resource type - Journals
ISSN - 2084-1264
DOI - 10.2478/wrlae-2019-0013
Subject(s) - administration (probate law) , modernization theory , duty , tax administration , business , fiscal system , economic policy , public administration , political science , economics , public economics , economic growth , tax reform , law
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.