Cooperation of craftsmen and merchants in assessment and collection of taxes

From EPSA - European Public Sector Award


The Tax Office in Sierpc is one of 401 tax offices in Poland. It aims to improve the management system according to the European vision of quality, which is based on clear and open partnership and involvement. The statutory duties of the head director of the tax office, as an organ of government administration, can be realised in different ways. Taxes can be collected in various environments, by using different methods. Within pro-customers ventures the tax office has started to offer opportunities for a certain group of taxpayers (craftsmen and merchants) to participate in making decisions connected with tax amounts.

A group working towards the participation of craftsmen and merchants in assessing and collecting taxes had defined the main recipients of services of the Office and noticed that small businessmen, who have manufacturing, building service or trade activities and who prefer simplified tax forms, form a considerable proportion of the taxpayers. This group of taxpayers is, however, the weakest in economic terms; the social transformation process and adjustment to a free market economy can cause them great difficulties. This group of customers involved in the task force therefore derives from a group of small businessmen - manufacturing, building services and trade activities - who take advantage of a simplified form of taxation and tax card. The task force consists of employees of the Tax Office in Sierpc and representatives of the businessmen’s association. The rules of the tax card assessment are negotiated during their meetings. The agreed tax rates form the basis for a monthly tax assessment. Changes in the tax law are discussed as well.

Participation of citizens in planning and decision-making reduces the risk of misunderstandings. It also allows the identification of threats and difficulties to enable proper decisions to be made. Furthermore, the participation creates much greater trust and comprehension. The craftsmen and tradesmen from Sierpc have no difficulties in understanding the treasury and they pay taxes willingly thanks to the cooperation standards and effective partnership. This cooperation has proved to be an effective and useful instrument for more than 15 years.

Award info
Award category: citizen involvement
Award type: submission
Award year: 2009
Project type
Sector: Public administration, modernisation, institutional affairs, reform
Type of activity: community and stakeholder participation
Keywords: Cooperation, tax administration, consultations, partnership
Short English description: Participation of citizens in planning and decision-making reduces the risk of misunderstandings
Further information
Organisation: Tax Office in Sierpc
Other applicants:
Level of government: regional level
Size of organisation: 50-100
Number of people involved:
Country: Poland
EU membership: EU member
Language code: en
Start date:
End date:

Cooperation of craftsmen and merchants in assessment and collection of taxes (52.8448793° N, 19.6564656° E)
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