The Employment of Human Capital in Polish Tax Administration

Authors

  • Grażyna Piechota Andrzej Frycz Modrzewski Krakow University

Keywords:

management in tax administration, human capital

Abstract

The paper presents the results of research carried out in July and August 2008 in all tax chambers in Poland, taking into account the changes which took place in tax administration in the last 5 years. The aim of the research, which was carried out with the questionnaire method, was to present what human capital the tax administration in Poland has at its disposal and how this capital is utilized in administration management processes. This paper analyses the participation of civil servants in the process of tax administration management at the levels of tax chambers and tax offices in Poland. The measure of capital assumed for the purposes of the research was a civil servant status enjoyed by tax administration clerks and managerial staff.

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Published

2009-03-25

How to Cite

Piechota, G. (2009). The Employment of Human Capital in Polish Tax Administration. Journal of Public Governance, 6(4), 19-32. https://publicgovernance.pl/zpub/article/view/107