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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.
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