STRATEGIA JAKOŚCI USŁUG W KRAJOWEJ ADMINISTRACJI SKARBOWEJ
SERVICE QUALITY STRATEGY IN THE NATIONAL TAX ADMINISTRATION
Author(s): Lidia WiatrakSubject(s): Law on Economics, Fiscal Politics / Budgeting
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: The National Revenue Administration; quality of services; service and support of a taxpayer;
Summary/Abstract: The support of the taxpayer and entrepreneur in fulfilling tax and customs obligations is one of the basic directions of activity and development of the National Revenue Administration. The implementation of this undertaking takes place through the improvement of quality services provided to the taxpayer. The considerations in the study refer to the approximation of the process of developing the quality of tax authorities services by identifying the client’s needs. The cognitive goal of the article is to discuss the process of quality of services in tax authorities, and in particular to improve the service of the taxpayer. The practical goal is to identify solutions that enable the improvement of customer service process. In the article, the analysis method was used to present the discussed issues of legal acts, statistics published by the tax administration, press releases and scientific publications – the studies of the scope of this topic and the author’s own observations. Originality/value: the quality of services is essential in the functioning of the organization.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2018
- Issue No: 513
- Page Range: 436-452
- Page Count: 17
- Language: Polish