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2013 | 2 | 1 | 47-59
Article title

ANALYSIS OF REASONS FOR CITIZENS LOW INTEREST IN E-GOVERNMENT SERVICES IN POLAND: E-FILING CASE STUDY

Content
Title variants
Languages of publication
EN
Abstracts
EN
E-government aim to create cheaper and more effective administration is getting to be important element in the operational strategy of all countries. The authorities spent funds on implementation of e-government services and the effectiveness of these investments will be appreciated only when it is possible to reduce the expenditure on handling traditional procedures. E- filing tax systems are the most advanced e-government services, however not everywhere have been accepted in the equal form. This article will present the results of a study setting out the reasons for not submitting electronic tax declarations in Poland. The survey was conducted in the tax offices in April 2012. The objective of this article is to find the main reason which inhibit readiness to use this e-government service.
Year
Volume
2
Issue
1
Pages
47-59
Physical description
Dates
published
2013
Contributors
  • Department of Computer Science, Management Faculty, University of Lodz
References
  • Babbie E. R. (2011) The Practice of Social Research, Cengage Learning
  • Belanger, F., Carter, L. (2008)Trust and risk in e-government adoption. Journal of Strategic Information Systems, 17(2), 165-176.
  • Digital Agenda: more EU citizens benefiting from online public services (2011) European Commission - IP/11/206, http://europa.eu/rapid/press-release_IP-11-206_en.htm (Retrieved 3/12/2013).
  • Digitizing Public Services in Europe: Putting ambition into action, 9th Benchmark Measurement, (2010) Capgemini, IDC, Rand Europe, Sogeti, DTi, European Commission, Directorate General for Information Society and Media.
  • Gallant L. M., Culnan M. J., McLoughlin P. (2007) Why People e-File (or Don’t e-File) Their income taxes. Proceedings of the 40th Annual Hawaii International Conference on System Sciences HICSS 07, pp. 107.
  • Hansford A., Lymer A., Pilkington C. (2006) IT Adoption Strategies and Their Application to e-filing Self-Assessment Tax Returns: The Case of the UK eJournal of Tax Research 4 (1).
  • Papińska-Kacperek, J. (2013) Usługi cyfrowe Perspektywy wdrożenia i akceptacji cyfrowych usług administracji publicznej w Polsce, Wydawnictwo UŁ, (In Polish).
  • Makolm J. Orthofer G. (2007) Holistic Approach, Stakeholder Integration, Transorganisational Processes: The Theoretical Basis for a Practical Success in: E-Taxation: State & Perspectives, Makolm J. ed., Trauner.
  • Społeczeństwo informacyjne w Polsce. Wyniki badań statystycznych z lat 2008-2012, (2012) GUS (in Polish).
  • Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series 2010 http://www.oecd.org/dataoecd/2/37/47228941.pdf (2011).
  • Turner L., Apelt C. (2004) Globalisation, innovation and information sharing in tax systems: The Australian experience of diffusion and adoption of electronic lodgement, eJournal of Tax Re-search, Vol. 2, No. 2, pp. 241-269.
  • Zimbardo Ph. G., Gerrig R. J. (2012) Psychologia i życie, PWN (in Polish).
Document Type
Publication order reference
Identifiers
ISSN
2084-5537
YADDA identifier
bwmeta1.element.desklight-88973584-d3fc-441a-a703-a1d7b8f5c973
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