sector. consequently, the methods of functioning of the state and performance of its functions are irreversibly heading towards the use of technologies and assume the form of estrategy, e - policy, eregulations and e - services. therefore, we are facing the e - reality in which e - administration has its liabilities towards e - economy. in the past, the public sector used to follow the private sector and apply the best methods of organization management, customer relations maintenance and management or use of technologies, which all lead to increased efficiency of activities. in the contemporary global e - economy the public sector has a much more difficult and demanding role to play. first and foremost, this role consists in the creation of an environment in which citizens, business community and the entire economy may succeed on the global markets of products, services, labour, capital and knowledge. efficient performance of this role calls for significant changes in the functioning of e - administration, as compared to the traditional public administration. e - administration must creatively use technology to provide better services to citizens and business community, by offering them a wider choice ( e. g. of ways of communicating with public offices ) and options of customization of services, accompanied by mitigation of costs. e - administration must alter organization of its work and communication among public offices and public administration authorities. this can be achieved e. g. by taking over the burden of information management from customers ( citizens and business community ). eadministration must set the directions of development of eeconomy through creation of strategies, regulations and a system of incentives. the state, acting as a regulating body, can define the standards of operation by imposing on the citizens or a group of “ better prepared ” citizens the obligation to use electronic media of communication. in the united states and the netherlands, for instance, large enterprises are obliged to submit e - tax returns. 5 in france, on the other hand, the student and academic community have been viewed as an engine to launch the new standards. therefore, applications for scientific grants are accepted solely in the electronic format. 6 the imposition of obligations is one of the methods to popularize the interactive communication methods. however, its limited efficiency must be taken into account in situations where citizens are not ready or reluctant to change their habits. research shows that even in countries on high positions in the rankings of access of individuals to the ict, certain restraint is observed in the use of eadministration services

making and the delivery thereof. no other paper procedures are necessary ( 100 % on the chart ). more information is available in online availability of public services : how is europe progressing?. web based survey on electronic public services. report of the fifth measurement, ” capgemini for european commission, october 2004. our ability to effect settlements with tax offices ( submit tax returns and effect payments ), obtain a driving license or register a vehicle online. we have been assigned the last position among the eu member states due to the lack of possibility to register a company online — we cannot even download the forms from the website. for a contrast, in seven eu member states there is already a possibility to register a company online, without any additional paper - based procedures. the only area in which poland meets all the criteria to catch up with the leaders, is the ability to submit customs declarations online. this service is available at top quality in a decisive majority of the eu member states and only six countries provide it at a level lower than maximum. 20 it is worth noting that the purpose of e - administration expansion is not to rank high but to bring measurable and specific benefits to citizens, companies, the public administration itself and the entire economy. the research conducted by the european commission shows that eu citizens save approx. seven million hours yearly given their ability to settle the income tax ( submit tax returns or effect payments ) online. if such a service were commonly available and exploited, the amount of time saved by eu citizens in connection with the income tax settlement could hit 100 million hours yearly. it has been estimated that each transaction online reduces the amount of time spent for its execution by more than an hour. 21 we can imagine the scale of possible savings if we consider the data published by the united arab emirates, which read that 45, 000 transactions monthly are executed online only in dubai, whose population slightly exceeds one million. 22 the benefits of e - administration development can also be demonstrated in financial terms — it has been estimated that companies in the european union save approx. 10 euro under vat on each online transaction 23, whereas the research conducted for trade - net in singapore shows that time of issuing the commercial permits online, reduced to one minute, has enabled business people to save approx. 1bn us dollars. 24 the more revolutionary the services are, the more advanced the technology and the greater back office integration of databases are. without going into technical details, it means that enhanced quality of public services coincides with the