FRIENDLY ADMINISTRATION PROJECT OF THE PROCEDURE FOR PERSONAL INCOME TAX PAYMENT. SUGGESTED CHANGES AND THE ROLE OF INFORMATION TECHNOLOGY - Polish Journal of Management Studies

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FRIENDLY ADMINISTRATION PROJECT OF THE PROCEDURE FOR PERSONAL INCOME TAX PAYMENT. SUGGESTED CHANGES AND THE ROLE OF INFORMATION TECHNOLOGY

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FRIENDLY ADMINISTRATION PROJECT OF THE PROCEDURE FOR PERSONAL INCOME TAX PAYMENT. SUGGESTED CHANGES AND THE ROLE OF INFORMATION TECHNOLOGY

Kisielnicki J.


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)


Key words: friendly administration, personal income tax payment, information technology.

Introduction

This study emphasizes a problem which concerns 50% of all the citizens i.e. facilitation of the procedures for personal income tax payment. The subject literature, particularly  its part concerning soft management, highlights the necessity of such operation of organizations that the employees feel that they work in a friendly organization [5,10,6,2,8,3]. If Poland is treated as an organization, it is difficult to define precisely  who is responsible for ensuring that the citizens feel they live in a friendly country.
Most of political parties add the slogans of building friendly country in their election manifestos. Friendly country term evokes mixed feeling among the most of citizens. People pay taxes, they must yield to bureaucratic procedures  while our individual preferences must be sacrificed for the common good. It can be assumed that friendly country is a PR slogan rather than the real concept. However, there is no friendly country without friendly public administration.
How can public administration concept be defined precisely so that it becomes something more than merely PR slogan and which conditions must be met by the Polish Government to implement friendly administration? We all know how  much time we waste to deal with any formalities or to fill in multi-pages forms required in the offices. We all know how stressful it is for us to present the required source documents, when we have to pay the annual personal income tax. Fortunately,  this situation is changing now as we waste less time in the queues in the offices, which can be attributed to the development of information technologies.
One of formal requirements among a variety of forms to complete is to give personal data such as: name, surname, date of birth, place of birth, parents' names, PESEL (Polish National Identification Number), NIP (Tax Identification  Number), REGON (National Business Registry Number), ID number with the data of its issue, address of the relevant tax office. Yet, it would be enough to give the name and surname with PESEL since the offices should store all these data in the existing  databases in public administration information systems.

more in full  version


Summary

Are attempts to shift responsibility for filling in the PIT-forms onto thea good step? No, they are not, as this means only changing the place of filling in the forms and does  not contribute to financial effects, despite the fact that it simplifies work to some persons. However, this solution might cause rise incosts of organization and thus rise in the costs of functioning ofThe decision on possibility to send the declarations  through theis a small step ahead towards facilitation of the procedures, however, itproduce only small effects.
Undoubtedly, simplification of the procedures would contribute toreduction in the number of office workers employed in public administration and, in consideration of the present study, in tax offices. Apart fromsuggested solutions, one should also consider  the solutions proposed byJ. Hendler O. Lassila (2001) to use agenda systems. However, this problem requires further investigations and it is only signalled by this study.


References

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PROJEKT PRZYJAZNA ADMINISTRACJA W PROCEDURACH PLATNOSCI PODATKU DOCHODOWEGO OD OSOB FIZYCZNYCH. SUGEROWANE ZMIANY I ROLA TECHNOLOGII INFORMATYCZNEJ


Streszczenie

W artykule przedstawiono problemy zwiazane z procedurami platnosci podatku dochodowego, jako elementu wdrazania koncepcji przyjaznej administracji. Biorac pod uwage mozliwosci, jakie daja wspolczesne technologie informacyjne, zaproponowano ulatwienie  obecnych procedur administracyjnych w omowionym zakresie. Skupiono sie na kluczowych kwestiach: koncepcji przyjaznej administracji i warunkach do jej realizacji poprzez usprawnienie procedur placenia podatku dochodowego od osob fizycznych. Proponowane  dzialania powinny prowadzic do transformacji tradycyjnej administracji publicznej w celu poprawy jakosci uslug dla obywateli, a zatem do wdrozenia modelu przyjaznej administracji. Wdrozenie koncepcji uproszczenia procedury dotyczacej zaplaty podatku dochodowego  od osob fizycznych moze miec zarowno "miekkie" i "twarde" (mierzalne) skutki. Jego modernizacja i likwidacja systemu podwojnego rozliczania (urzad skarbowy i podatnicy) przynosi bezpieczenstwo na poziomie ca. 1,5-2 mld zl rocznie.W pierwszych latach,  te liczby moga byc nizsze ze wzgledu na wspolfinansowania z funduszy urzedow skarbowych, instalacji w zakresie nowoczesnych technologii informacyjnych, ze szczegolnym naciskiem na rozwoj gromadzenia danych.




 
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