E-TAX ADMINISTRATION IN THE CONTEMPORARY POLISH SYSTEM OF FINANCIAL LAW

Increasingly important role in the functioning of the tax administration is played by ICT solutions and tools. The result is that the new concepts of transformation of the tax administration lead to major trend which is the consolidation of information systems, building new infrastructure and providing services to taxpayers. Contemporary tax administration aims to make it easier for all taxpayers to voluntarily pay the tax. Computerization of tax administration changes its character by balancing the imperious nature instruments used with the service tools offered to taxpayers. At the same time implementing solutions influences the organizational structure of tax administration in Poland. The aim of this paper is to present the main directions of change in the area of e-tax administration in Poland, arising both from the legislative changes (amendments to the Tax Ordinance Act) and the implementation of strategic objectives (the e-Tax). The author also indicates the benefits as well as risks arising from the operation of the e-government system of financial law.