United Nations Public Service Awards Case Studies

Poland is a country at the turn of the 80s and 90 political transformation took place. As a result of economic change, after years of socialized economy, there was a market economy, and thus a different reality. The new and expanded tax system at the same time caused us many difficulties in conducting business, particularly small entities. Many of us taxpayers did not understand need to pay taxes . We began with the settlement of problems people have tax liabilities and maintaining a business in the market.
Head of The Tax office in Sierpc,meant that the statutory duties of the Tax Office as to the tax authority can pursue a variety of ways. His initiative has been started regular meetings with the staff of the Office Sierpc Economic Association, the delegates of the private associations of trade and services as well as representatives of different Crafts Guild, whose goal was to:
-help us - entrepreneurs in the implementation of tax obligations,
-identification of the individual potential of artisans and merchants to comply with their tax obligations,
-providing economically weakest group of taxpayers - the craftsmen and merchants, the possibility of participation in decisions concerning the amount of tax paid by them,
-creating for us - opportunities for access to a reliable tax information,
Initially, the meetings took on an occasional basis, mainly for information - with time evolved into a form of partnership dialogue covering a variety of platforms for cooperation with the Office. Proposed systematic conduct of such meetings has gained our approval and recognition. Currently, these meetings took the form of a fixed structure and are held several times a year.
The main recipients were entrepreneurs network (family businesses), established, often with the support of families - the manufacturing, construction, service or business. These are also the artisans and merchants performing a unique service, known for the local community, residents of the street, neighborhood and city. In this group there are also the elderly. These are the entrepreneurs running the disappearing professions, although essential for the needs of society (blacksmiths, shoemakers, tailors, glaziers).
Tax Office in Sierpc aims to improve customer service, especially the "small business", respects us and our time, because "time is money"and this area is in our opinion, master.This was confirmed by the European public administrations recording film in which this Office was presented as a model. The film was presented at the Third Conference of Quality in Rotterdam, where U.S. Vice President Albert Arnold Gore in his speech appealed to our city Sierpc.

What is the initiative about? (the solution)
The key benefits resulting from the initiative: -sense of security for the development of our business -limit the nuisance of handling matters in the Office, -create a permanent structure, which is one of the main instruments of our cooperation with the Office, -reduce costs for us - entrepreneurs in order to settle matters, -raise awareness of the economically weaker tax payers the Office (conscious adjustment of tax liabilities and increase the diversity of information for taxpayers), -positive perception of us - entrepreneurs supported by the Office of macro and microeconomic, -public confidence in the Tax Office in Sierpc, -providing economically weakest group of taxpayers - the craftsmen and merchants, possibility of participation in decisions concerning the amount of tax paid by them, -high reliability of the Tax Office in Sierpc in the community. Thanks the elaborated forms of cooperation sierpc - entrepreneurs do not have problems with understanding the treasury and paying taxes, while sierpc - officials are trusted by society. The measure of performance is the high satisfaction of entrepreneurs such as survey research confirmed using the SERVQUAL tool: · perceptions of current services rendered by the Office equal to or exceeds the expectations of taxpayers, · increase consumer confidence in the work of the Office and its staff from 60% to 93%. The effect developed over the years, the forms of cooperation is: · awarding the Office title: Most Friendly the Office of Government Administration from the Head of Civil Service and the Prime Minister, · awarding The Head of the Office tittle of the Sierpc Ambassador for Economic by the City of Sierpc, · awarding the Office title the Entrepreneurs Friendly Office by the largest national entrepreneurs association - Bussiness Centre Club, · honor the officials diplomas and medals for his service to the polish by Polish Craft Association § granting the Office by the Minister of Finance, the Treasury Foundation and other tax offices Heads special prize "for supporting and developing activities for the integration of environment and building a positive image of fiscal services”, § honored by the Local Government prestigious medal PRO MASOVIA and employees diplomas of recognition Voivodship Marshall Provincial The above is also reflected in the functioning of the Office as an organization in the system of macro-and microeconomic levels. Presented office has won recognition: 1. European Union countries - demonstrates this § Recorded by the Dutch film "Faces of Quality " about the Head of Tax Office and good practices in the Office. -Presentation practices of this office at international conferences including in Rotterdam, Birmingham, Tampere, Lisbon, Athens, Paris, Lucerne, Budapest, and Vilnius. -Visit at the Office experts of EU countries: Sweden, Germany, United Kingdom. 2. Public administration institutions, economic organizations and the media - demonstrates this: -Organization of conferences devoted to promoting the importance of partnership and modern patterns of taxpayer service.. -Cooperation within groups, benchmarking with national and foreign institutions of public administration in order to exchange experiences and good practices. -Numerous press releases on the Office for the domestic and foreign.

Who proposed the solution, who implemented it and who were the stakeholders?
-Bilateral initiative – Head of the Tax Office in Sierpc and the Head of the Guild of Various Crafts Guild resulting from the dialogue on cooperation. -Implementation of ISO 9001 certified by the certifying authority in Brussels and the self-assessment by the CAF model. The project implementation was preceded by several years of experience of Tax Office in Sierpc arising from the settled quality management system, customer-oriented, allowing citizens to engage in the planning and delivery of services, which provides the foundation for lasting and effective partnership between the Office and taxpayers and community organizations. Implementers of the project: - Different Crafts Guild - an organization of craftsmen and merchants, - Sierpc Economic Association - an organization of entrepreneurs, - representatives of associations of merchants and traders, - Office staff group working on the project. Who directed the project ? Project implementation has been managed by the Head of Tax Office with involving of managers. The project was implemented in collaboration with other institutions: Various Crafts Guild, Sierpc Economic Association and representatives of merchants and traders, without hiring consultants during its implementation and execution. What made the project successful? -Head of the Office social openness and his ability to friendly and creative collaboration, -different involvement of the Guild of Handicraft, Sierpc Economic Association and representatives of associations of merchants and traders, -simplicity of the solutions adopted in the project, while the absence of project costs and resource use their own organizations involved in the project, -Office staff motivation for the development of the organization's own need for continued improvement of added value generated for clients.

Describe how and when the initiative was implemented by answering these questions
a. What were the strategies used to implement the initiative? In no more than 500 words, provide a summary of the main objectives and strategies of the initiative, how they were established and by whom.
The strategic objective of the project: -create a sense of security for the development of entrepreneurship and partnerships with the Tax Office in Sierpc, -reduce costs for businesses in order to settle the matter, -raise awareness of the economically weaker tax payers in Sierpc Tax Office, -improve the quality of public services provided by the Office, -increase public confidence to the Tax Office in Sierpc. Operational objectives: -taxpayers commitment in the process of improvement provided by the Tax Office in Sierpc services and allow customers to decide on administrative decisions, consequently gaining public confidence in institutions and officials, service providers, -ensure courtesy and customer orientation in the provision of public services, -providing services in a most comfortable way for the public, -ensuring the availability of information on the services of the Office, including the provision of reliable knowledge of the economically weakest taxpayers on the procedural and substantive tax law and changes in those rules, -building effective partnerships and developing working relationships with business organizations and groups of specific taxpayers, -active involvement of citizens in providing feedback on satisfaction with public services, -regional economic stimulation and social entrepreneurs, -action transparency, -promoting partnerships between the public and the private sector in the design and implementation of public services. Implementation strategy: The Head and a group of employees of the Tax Office in Sierpc working on the project: -Defined the main recipients of services provided by the Office; -has established that a substantial group of taxpayers of the Office are small entrepreneurs for commercial purposes, the self-employed trader, in production, construction, service or business, using the simplified forms of income tax from individuals; -indicated that those taxpayers are economically the weakest group of taxpayers, for which the process of social transformation and adaptation to business in a free market economy confers an problems. Those taxpayers are the most often extent the entrepreneur - the elderly, performing jobs disappearing, although necessary from the point of view of society (such as blacksmiths, cobblers, tailors); Proposed to: -enter consultations with representatives of organizations that group of taxpayers, in determining the tax paid in the form of tax card, -increase tax awareness of the economically weakest group of customers of the Authority, -turn to work the other organizations of entrepreneurs, -interoperability standards pave the Office - the taxpayer - an entrepreneur, a taxpayer-entrepreneur - Office, -draw on the expertise and commitment of entrepreneurs to plan and deliver services and in making administrative decisions; -Defined the framework for permanent cooperation with businessmen to cooperate - consultation and involvement in decision-making and improve services. Objectives and implementation strategy have been established by the Head of the TaxOffice and the group of employees working on the project.

b. What were the key development and implementation steps and the chronology? No more than 500 words
Stage I On the initiative of the Head of tax Office of Sierpc were distributed invitations to a meeting and dialogue, the entrepreneurs engaged in the manufacturing, construction, services or commercial use of simplified forms of income tax from individuals. The first meeting, which was primarily informational in nature, but supporting the need for subsequent meetings. Stage II In view of the signals to the usefulness of organized meetings it was decided to create a sustainable structure that will be the instrument of coordination with our group of taxpayers. Assuming the position of the Office client, analyzing his insights and needs, staff of the Office began a project to build a customer-oriented, allowing businesses to engage in the planning and delivery of services, which provides the foundation for lasting and effective partnership between the Office, taxpayers and community organizations. The implementation process: -creating an organizational framework for the project (the creation of the implementation team), -analysis of the structure needs major recipients of services provided by the Office, -determine the economically most vulnerable group of taxpayers, for which the process of social transformation and adapt to doing business in the free market economy can be problematic, older taxpayers, performing jobs disappearing, although necessary from the point of view of society, -demarcation interoperability standards office - entrepreneur, entrepreneur - Office, -consultation with, representatives of business organizations in the planning and provision of services and administrative decision-making, -introduction to the training calendar, tax-raising Office customers' , -provide a framework for permanent cooperation with businessmen to cooperate - consultation and involvement in decision-making and improve services. Stage III A permanent pattern of meetings was achieved. Meetings are held regularly several times a year. 1. Always in the January are held team meetings, which are negotiated rules for determining the amount of tax paid in the form of a tax card for the current year. 2. Several times a year, depending on your needs, meeting information - training. 3. Occasional meetings to celebrate the holidays, conferences and awards celebration and awards received by the Office.

c. What were the main obstacles encountered? How were they overcome? No more than 500 words
During the project encountered no major difficulties. For the only obstacles can include: -psychological barriers - both officials and taxpayers - to build mutual trust, as previously thought, that officials and taxpayers are on two different poles, -legal barriers - frequent changes in tax law, which are not always clear, and are the reason for the emergence of many doubts, -organizational barriers - project implementers must implement the full range of their duties and work, which often makes it impossible to work effectively in a team project (workload). How were they overcome on the Office: -through the proper preparation of meetings with both sides, -through mutual problems submission , -through ongoing and continuous cooperation between the organizers of the project, ie the Tax Office in Sierpc, Various Crafts Guild, Sierpc Economic Association, and delegates of the association of merchants and traders.

d. What resources were used for the initiative and what were its key benefits? In no more than 500 words, specify what were the financial, technical and human resources’ costs associated with this initiative. Describe how resources were mobilized
There was worked out scheme a permanent staff of the Tax Office in Sierpc meeting with entrepreneurs. 1. Always in January held a working group session, consisting of employees representing the Tax Office in Sierpc organizations and representatives of companies engaged in the manufacturing, construction, service or business, which are negotiated rules for determining the amount of tax paid in the form of a tax card for artisans and buyers for the current year. The meeting was attended by: Head of the Tax Office and staff, representatives of different Crafts Guild - an organization of artisans, merchants and representatives of traders, who use tax a tax deduction card. Wypertraktowane tax rates are the basis for determining the amount of the tax year in question for this group of taxpayers. During the sessions, not only are negotiated rate tax card spade. These are also changes in tax laws and address your concerns as to the application of rules of law. The participants - entrepreneurs - provide feedback on the taxpayers' satisfaction with public service employees of the Office. 2. Several times a year, depending on needs, informational and training meetings are organized to implementing new solutions, or explain the more complicated the interpretation of tax law. The meeting was attended by: Head of the Tax Office, employees and entrepreneurs. 3. Occasional meetings on the time of Christmas and celebrate the accolades and awards received by the Office, etc. Often, these meetings take the form of a conference. The meeting was attended by: Head of the Tax Office and staff, representatives of organizations and local authorities. The project will not require financial outlay. Head of the organizing meeting invitations to business organizations and municipalities.Meetings are held in the Tax Office in Sierpc in a relaxed and friendly atmosphere, with coffee and tea. The course of each meeting shall be drawn up.

Is the initiative sustainable and transferable?
The project is sustainable, is used to build an effective partnership between officials and citizens and social organizations, as well as raising awareness of the economic and civic clients in the area to meet their tax obligations. It is worth noting that the proposed solution does not require extra resources and work, and significantly increases the level of customer satisfaction and improves the image of the Authority in the local community. We, the taxpayers of the Office, we believe that any improvements should address the real needs of the customer. Presented by our practice is a testament to this. It promotes transparency, increased access to information, the importance of consultation, and ultimately taxpayers involved in making official decisions. Undoubtedly, openness to collaboration, which is an important tool to ensure citizens participation in decision making, ensures each institution to maintain high standards in the path of organizational development and quality of public administration route. However, taxpayers facilitates the fulfillment of tax obligations and maintain economic activity in the market. Participation of citizens in planning and decision-making reduces the risk of misunderstanding, you see the dangers and difficulties, decisions based on solid evidence and experience. Cooperation makes it increases trust and understanding of the parties located in different poles. Even Thomas Edison remarked that, “good ideas are not born in the mind of one person, but are the result of cooperation and commitment of all who depend on their own and at the same time improving the conditions of common life”. The experience of the Office led the initiative is replicated by other public administrations in the country, and we entrepreneurs have greater credibility in dealing with our contractors.

What are the impact of your initiative and the lessons learned?
Introduced initiative improved the quality of services provided by the Office. We have full confidence in business, a sense of security in relationships with Office. The main effects of the innovation in the field: Increase efficiency by reducing bureaucracy 1. Shortening time of handling matters (from 20 to 6.98 min). 2. Reducing the visits number. 3. Electronic service. 98% of the entrepreneurs assessed performance level very highly. Provided service quality: 1. Pro-customer Office – friendly, fast mostly "stock" do their business (88%). 2. Office available - architectural barriers free. 3. Services provided at the time convenient for the public . Meters: Cases dealt with in time. Second place in the country in assessing the quality of professionalism in handling cases Confirming compliance with the law of the decision issued by the courts Numerous medals, titles given to the Office for the customer orientation. Entrepreneur satisfaction surveys . The inclusion of businesses in providing feedback by: - periodic surveys (SERVQUAL), - accepting proposals, comments the Office work during meetings, calls. The perception of service meets or exceeds the taxpayers' expectations, satisfaction level increased from 60% to 93%. - confirmed by numerous awards, recognitions. Promoting shares availability, including promoting partnerships: 1. Entrepreneurs served by the Office are treated with respect and as partners. 2. In partnership with young people and universities office organize spaces, practice placement for graduates. 3. Head of the Tax Office is leading a group benchmark – benchlearning of domestic and foreign. 4. The Office integrates the social environment - in partnership with us - entrepreneurs, local governments, organization, media: § organizes meetings and conferences, § cooperates with organizations of persons with disabilities, § working with local government in the receipt by the poor and elderly welfare, § provides information on procedures for handling matters in the form of information sheets, interviews - TV, print, § runs educational campaigns in schools and professional training § arrange for children - future taxpayers, art and music competitions 5. The office is the organizational, architecture model for the other institutions (taxpayer service hall, children play area). 6. The office is an ambassador for region on the European stage (active participation in conferences: Rotterdam, Birmingham, Tampere, Lisbon, Lucerne, Paris, Athens, Budapest, Vilnius). Change administration and innovative solutions 1. Office operates within hours convenient for us. 2. The organizational structure of the Office is responsible planes of contact with the taxpayer (no division between the taxes types). 3. Premises database, without architectural barriers, tailored to the planes taxpayer services (front office, back office). 4. In relation to innovative solutions, the Office has introduced a system of index cards, which aim to provide current information about the procedures handled cases in the Office. 5. In the interests of the poor, elderly, disabled, has partnered with the units providing social assistance in certifying the income of these people without having to visit the Office 6. The Office, first in the country, implemented by Brussels and certify the Quality Management System ISO 9001 covering all areas related to service.


Institution Name:		Tax Office in Sierpc
Institution Type:		Government Agency
Contact Person:		Henryka Piekarska
Title:		Head of the Tax Ofiice, Doctor of Economics
Telephone/ Fax:		48 24 275 21 08
Institution's / Project's Website:		48 24 275 37 88
E-mail:		henryka.piekarska@mz.mofnet.gov.pl
Address:		Piastowska 48
Postal Code:		09-200
City:		Sierpc
State/Province:		mazovian
Country:		Poland

The Problem

Solution and Key Benefits

Actors and Stakeholders

(a) Strategies

(b) Implementation

(c) Overcoming Obstacles

(d) Use of Resources

Sustainability and Transferability

Lessons Learned

Contact Information