出版社：Faculty of Management, Czestochowa University of Technology
摘要：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
