Uwarunkowania rozwoju usług e-administracji podatkowej w aspekcie zapewnienia podatkowych dochodów budżetu państwa
Conditions for the development of e-government of tax in terms of providing income to budget

Summary/Abstract: Providing tax revenues of the state budget is conditioned in many dimensions. One of the activities that affect the maintenance of the desired level of these revenues is to develop the information society. The development of the information society depends on the one hand on the extent of sharing by various entities, including tax administration tools allowing both taxpayers and tax administrations to achieve their goals, tasks and responsibilities. It should be noted that on the other hand the development of the information society is affected by competence and attitude of taxpayers to use new technologies in their relations with the tax authorities. In this context, it should be stressed that the development of e-government is inherently related to the technical implementation of the tax rules and the principle of convenience and cheapness and to the upgrade of services standards, factors which contribute to the tax income of the state budget.

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