Quality of service in public administration based on the · PDF file ·...

Abstract1

Public administration must constantly adjust to civilisation and social challenges in order to properly execute the tasks entrusted to it in the scope of law. Tax admi-nistration, the main aim of which is to collect budget dues, is obliged to implement organisational standards in which customer service is an important factor de-termining the quality of functioning of organisations, prestige and civil servants’ authority. It shows, among others, in delivering the consumer comprehensive in-formation on realising the services as well as office capability to perform tasks up to the highest quality standard, under law in force. Standards of service are to be used in raising the level of the client-citizen trust and satisfaction. Public administration institutions are obliged to implement the mission to se-rve the society and satisfy the citizens‘ needs. Growing expectations referring to customer service contribute to increasing professionalism of the employees ob-liged in this way to increase their qualifications, knowledge and vocational skills. Despite being aware of new challenges in the field of providing and meaning of quality standards in customer service, in reality citizens are still confronted with civil servants’ indolence, contempt and lack of professionalism, and excessi-ve bureaucracy. Attention should be turned to the fact that in tax administration actions it is still assumed that it is the citizen who has certain obligations towards the state and it is the citizen who is burdened with obligations. It releases cla-iming attitudes of the civil servants and has considerable influence on service

1 Corresponding author: [email protected].

Bożena Pawłowska1, University of Warmia and Mazury in Olsztyn Izabela Seredocha, Elbląg University of Humanities and Economy

Quality of service in public administration based on the example of revenue office

Bożena Pawłowska, Izabela Seredocha118

standards. However, the fact that these are the institutions of public sector which should provide services and social welfare of certain quality is of lesser meaning. In the period of recession, the needs in the field of services and social welfare increase and possibilities of financing them decrease (Krukowski 2006) and that is why concern for greater citizen’s trust towards the office and the quality of its functioning becomes critical. The aim of this case study is to identify the level of service quality based on the example of revenue office, diagnosing dysfunctions as well as an attempt to identify the areas where tax administration units function which have exceptio-nal influence on the client’s level of satisfaction and estimation of service quality connected with collecting budget dues. The research results presented, carried out according to the Servqual method, indicate the so called gaps in the customer--citizen service. These gaps should be interpreted as areas in which the quality of service provided significantly differs from the quality expected by the customer.

Public service – main assumptions

According to H. Izdebski and M. Kulesza public administration is a set of activities, actions and organisational and executive enterprises which are taken for the good of public interest through various subjects, organs and in-stitutions, on the grounds of act and in forms established by law (Izdebski, 2000). Servient role of administration results from the etymology of the Latin word „administrare” meaning help, ministrations, carrying out the tasks en-trusted, directing the matters entrusted and serving somebody or something. Public administration makes up social and institutional space in which the ex-pectations of the rulers and the ruled combine and these expectations may be similar or divergent (Rychły-Lipińska 2007). In this space there are certain actions taken, that is providing services, offered by one party (public admin-istration unit) to the other (citizen). These services are intangible and do not lead to any kind of property. Carrying them out may be, or not, connected with physical product (Kotler, 1999). O. Lange thought that services are: ”all the activities connected directly or indirectly (e.g. when dividing products) with fulfilling people’s needs, but not being the direct means to create things” (Lange, 1967). Public services refer to different administration units’ areas of activity. They are divided into the following services:

• administrative – issuing documents, entering into data base, modifica-tion of these, licences, permits, etc.

Quality of service in public administration based… 119

• social – healthcare, education, culture, recreation, safety, housing,• technical – public transport, water supply, sewage systems, keeping

order and cleanness, waste management, public greenery, cemetery management (frequently carried out by budget institutions and muni-cipal companies or delegated to private companies).

As M. Czerska emphasises, administrative customer service understood as a set of actions following one another taken up by the office in the scope of competences awarded to it, resulting from legal forms of public administra-tion activities, necessary to consider and close the case brought to the office by the client is included in public service. The result of the service delivered is administrative decision together with after-effect caused by it. Specific featu-res of public service are the following:

• susceptibility to political-social changes (changeable law),• no competition in the zone of administrative services (the office is

the only one),• social and economical consequences that may follow the application,• compulsion to use the services by the client,• subjective way of perception and assessment,• financing public services by the client indirectly (taxes) (Czerska,

2005).Growing requirements as to administration influenced defining standards

of public services, processes of providing them as well as mechanisms and in-struments of improvement. Improving public services management ensued thanks to increasing the quality of services provided by public administra-tion units. Growing expectations of citizens-clients towards the office imply the increase of personnel quality which ultimately translates into the quality of public services and quality of service. In highly developed countries the qu-ality of public services is one of the main strategic aims of office functioning and constitutes an important factor conditioning the client’s satisfaction. Integra-ting Poland with European Union intensified the process of raising standards of serving the clients of public administration, including tax administration. Ac-ting in the frame of this administration, the subjects are public trust institutions possessing special competences given to them by the legislator. Thus, there is a need to realise the tasks entrusted to them in a professional, responsible, competent, ethical way and with public good as well as citizen safety in mind.


Quality in activity of public institution Quality is an interdisciplinary concept, as a rule identified with clients’

content, their satisfaction, fulfilling needs with minimum prime costs. In European countries the concept of quality is interpreted as a set of characte-ristics and features of the product (or service) deciding on their usefulness to fulfil certain needs defined explicite or implicite. In the USA it is thought that quality without client makes no sense and it is understood as a way of satisfy-ing their needs. In Japan quality was associated with everything that may be improved (Lisiecki, 2009).

J. Juran defines quality as fulfilling by the product the aims put in it. E. Kin-dlarski stresses that quality is of interest to each and every person who is a consumer of goods satisfying their needs and each customer, user of the product/service has individual image of quality. D. Noye states that quality is the ability of the product or service to satisfy disclosed or potential needs of the users. He points out the following ingredients: features and possibi-lities, reliability, invariability, flexibility, durability, safety of operation, not letting the degradation of natural environment and general costs. According to Z. Ostrowski quality includes technical, utilitarian, esthetical and economi-cal features (Skrzypek, 2002).

Quality in public institutions is a complex concept. It requires defining the kind of public services, identifying the recipient of these services and es-tablishing the key demands towards public administration. Proper governing to a great extent depends on the quality of public institutions as it equips po-litical organs and public institutions managers with necessary instruments to achieve socially acceptable aims (Przybyszewski, 2004).

Object literature distinguishes three options of defining quality in func-tioning of public institutions. The first lays emphasis on the essence of the service and takes into consideration many aspects of understanding quality such as: technical aspect of public services, non-technical aspect and social aspect. The second concentrates on perception and consumer’s experience as well as indicates their level of satisfaction. In this context quality concentrates on diminishing the gap between the consumer’s expectations and experience. The third option describes active participation of society and other stakehol-ders is called negotiating or democratic definition of quality. All these three approaches are helpful in understanding the term and the meaning of quality in public services (Opolski, Modzelewski 2004).


An important issue in increasing the quality of providing services is the client’s satisfaction, that is satisfying their expectations. Feeling satisfac-tion of the client is identified with receiving positive impressions. The state of satisfaction is a subjective feeling resulting from contentment with satisfied expectations as a result of purchasing a certain product or service, thanks to which satisfying the needs identified by the buyer was possible (Baruk, 2002). Satisfying the office client’s needs means:

• recognising meaningful determinants of quality, • steering the buyer‘s expectations,• directing the emotions referring to the estimation of quality of provi-

ding the service, • educating the buyer-client, • developing organisational and legal instruments supporting

management, • determining feedback (Toruński, 2003). According to P. Mudie and A. Cottom, issues connected with quality most

often refer to four areas: service contact (institution employees and material environment), process of service, resulting from its character, rules, etc., pro-ductivity of service, that is quantity, quality of service, materials necessary to provide them (e.g. what happens when there is increase in providing such services, e.g. in clearing of accounts periods, etc.), organisation and culture of services. Culture of services influences the quality of service provision as well as the level of employees’ empathy (Mudie, Cottam 1998).

The level of service quality in public sector to a large extent depends on the quality of functioning the institution itself. The management of a public institution should be open to modern methods of management and imple-menting changes as well as making the structure more flexible so that it could absorb projects and systems improving functioning. It is also vital from the employees‘ point of view, who want to be appreciated (Opolski, Modze-lewski, 2004).

Aim and methodology of research

The aim of the research was to identify and assessment of quality level of service of a chosen revenue office as well as an attempt to identify the areas


of functioning having a huge impact on the client’s level of satisfaction and the quality of service connected with collecting budget dues. Empirical re-search was carried out in 2011 on the group of 54 revenue office clients, covering the area of the following communes: Działdowo, Iłowo-Osada, Lidz-bark, Płośnica and Rybno.

68% of the survey group were natural persons not running a sole partner-ship entity, 20% were natural persons running a sole partnership entity, 8% represented taxpayers, and 4% were accountancy bureau employees. 88% were under 45 years old, however, 12% of the survey group were over 46. As regards education structure, 76% of the survey group were people with higher and secondary education. Description of subjects is shown in table 1.

Table 1. Description of subjects

Subjects’ ageunder 35 57%between 31 and 45 31%over 46 12%

Educationprimary 0%basic vocational 10%secondary 41%incomplete higher 14%higher 34%

Place of residencecountry 48%city 52%

Categories of respondentsnatural person not running a sole partnership entity 68%natural person running a sole partnership entity 20%tax payer’s representative 8%accountancy bureau employee 4%

Source: drawn up on the basis of research

Research was carried out by Servqual method, referring to the five most important aspects of service quality and makes its assessment possible from the point of view of the client, according to the following formula: quality of service = perception – expectations. Questionnaire of survey including 22


statements expressing the clients‘ expectations towards services provided by the researched revenue office was the research tool. Five areas were examined:

1. material aspect – physical appearance of the building, equipment, etc., 2. dependability – reliability, integrity of the service provided,3. reactions to expectations – prompt reacting to the demands posed by

the clients, 4. certainty – knowledge, employee‘s behaviour and their skills, 5. empathy – individualised attention, which is secured or the clients,

identifying with their needs and sensitivity in interpersonal contacts2.

In these areas the influence of single factors on the general assessment of service quality provided by the office to the clients was assessed. The as-sessment of 22 statements included in the questionnaire was measured with seven-degree scale, in which 7 meant – ”I definitely agree” and 1 – ”I totally disagree” with the statement presented for assessment. The results were averaged with the use of arithmetic average. The so called discrepancy gaps were presented in the charts as minus points, meaning the level of unfulfill-ment of clients expectations, resulting from the difference between the value expected and the value received.

Assessment of the office functioning – research results

The survey carried out let assess the pro-quality actions of the office exam-ined in the five areas mentioned above. In the area of dependability of service, the actions referring to the carefulness of services provided were of the lowest value (average assessment: 4.35). The clients indicated the smallest discrepancy gap in the actions referring to meeting the deadlines of tasks entrusted (discrepancy gap: – 1.15). This may result from the fact that em-ployees are obliged to meet the statutory deadlines of carrying out a given task. The research result shows that the clients have the highest expecta-tions towards actions referring to not allowing a mistake. Thus they expect

2 In the following study the results of research realised in the Bachelor‘s thesis by Alek-sandra Królikowska ”Assessment of quality service on the basis of revenue office”, supervised by Dr Bożena Pawłowska, Warmińsko- Mazurski University, Olsztyn 2012.


reliable information on proper taking care of a given matter with no need to correct documents later (not only through the client’s fault but also the office employees’). So, these expectations refer to competence and high profession-alism of employees. The client often expects to have the correctness of the document to be verified just at the moment of personal contact with the clerk, which does not always happen. Especially in this area the rule of the citizen’s trust to the administration office is in force (figure 1).

Figure 1. Area – dependability (assessment averages and discrepancy gaps)

Source: drawn up on the basis of research.

Empathy was assessed the lowest by the respondents. It should be stressed that emphatic behaviour of employees may to a large extent decide of the as-sessment of the functioning of the whole office. This is so because the client expects understanding of their needs and interest as well as individual treat-ment, and such actions are often perceived as contradictory to the widely understood interest of the office as a state organ or these interests seem to be difficult to be reconciled. Revenue offices make attempts to make the differ-ence smaller. Instruments are introduced which serve, among others, to limit the client’s visits to the office. Appearing of e-services is an example of not only skilful use of new technologies in the process of organising and providing administration services but also introduces new quality of relationship with the recipient of these services and is a carrier of trust increase to the citizen who already does not have to be made ”accountable for” by the clerk.


The activity referring to the clearness of the internet website got the lowest assessment in the area – empathy. It is particularly interesting in the context of introducing the option to declare income earned through e-declarations. Thus, the proper design of the internet site, quick access to information and clearly defined procedures are so vital. Respondents assessed the ac-tivity referring to expectations in the scope of individual treatment of the client (average assessment: 6.33) and preventing payment arrears (average assessment: 6.31). The clients surveyed in the lowest extent identify with the mission of the office, identified with the tax payer‘s good. Here appeared the biggest discrepancy gap between the client’s expectations and perception (discrepancy gap – 2.1). The starting point of each action of the office should be the client‘s good especially when the client has higher and higher demands referring to the quality of service provided. A clerk‘s job is a kind of service for the society. The employee, except honesty and impartiality should also show the will to give the client help, attention and understanding. Often behaviour of this kind has only declarative character (figure 2).

Figure 2. Area – empathy (assessment averages and discrepancy gaps)


Having assessed the reactions to the client’s expectations it appears that too little help with filling the tax forms is the most critical activity decreasing the quality of service delivered (discrepancy gap – 1.94) as well as employees’ competent reactions and behaviour (discrepancy gap – 1.61). The clients, es-pecially in the tax-settlement period, would expect professional support from


the people employed in the office. Low assessment of these actions indicate that they do not get such assistance. Introducing additional terminals would be a good solution and the clerks employed there would give information and assistance with filling the right form. It would be advisable to organise open meetings with tax payers in the form of trainings (figure 3).

Figure 3. Area – reaction to expectations (assessment averages and discrepancy gaps)


In the area of certainty as to the service delivered the highest clients’ ex-pectations referred to the knowledge of law and employees’ professionalism (average assessment: 6.27). The second important factor were exhaustive statements of the employees (average assessment: 6.0) and here also ap-peared the highest discrepancy gap (discrepancy gap: 1.71). Office employees are obliged to give exhaustive answers to the client‘s questions and in need they should look for necessary information from other sources, among others with their supervisors, in order to finally deliver the information properly, reliably and comprehensively to the client in satisfactory for him form. The re-ality shows that clients‘ expectations in this range are high and constantly communicative problems appear between client and employee, resulting from maladjustment of statement to perception and knowledge of the recipi-ent, certain mental shortcuts used by the clerk or lack of diligence in forming information. The reason for communication problems may also be the fact


that office employee cannot play the part of personal adviser in every issue. It is especially difficult for them when they are also burdened with other tasks, which often happens. Moreover, the client is obliged to know the tax law or at least its key assumptions (figure 4).

Figure 4. Area – certainty (assessment averages and discrepancy gaps)


In assessing the material aspect of the service delivered the biggest dis-crepancies referred to estimating the appearance of the building and rooms (discrepancy gap – 1.46) as well as adjusting the building to the needs of the disabled (discrepancy gap: 1.46). The lowest expectations referred to hygiene and outfit of the employees (average assessment: 5.69). The clients assessed the labelling of terminals (average assessment: 4.96) and visualisation of in-formation materials (average assessment: 4.81) (figure 5) relatively low. Incomplete and unclear descriptions of terminals may expose the clients to frustration and waste of time connected with choosing the wrong terminal and queuing to the counter. The research carried out show that the material aspect does not constitute an important factor deciding on the service de-livered assessment. Despite quite favourable material conditions the office analysed predicts a considerable improvement in accommodation conditions. Erecting a new building was planned for the year 2015.


Figure 5. Area – material aspect (assessment averages and discrepancy gaps)


Analysing the assessment averages gained in particular areas (figure 6), it should be noted, that the perceived quality of client’s service is the most highly assessed among the clients’ expectations (average assessment: 4.85). Reliability is also the most highly assessed criterion among clients’ expectations (aver-age assessment: 6.23). Material aspect gained a high assessment of the service perceived as well (average assessment: 4.72). The clients surveyed estimate the appearance of the building, aesthetic value and the employees’ outfits. How-ever, their expectations in this area are the lowest (average assessment: 5.93).

Figure 6. Assessment of level in the office researched in single areas analysed (assessment averages and discrepancy gaps)



The research shows that the area – empathy got the biggest discrepan-cy between clients‘ expectations and the quality perceived (discrepancy gap – 1.90). In this area the lowest average of the service quality perceived (aver-age assessment 4.31) and one of the highest assessments of expected service quality (average assessment 6.21) were noted. This area has the greatest in-fluence on the low level of quality service assessment.

Thus, the office examined needs actions aiming at improving the quality of service provided because in each area analysed there were negligences or inadvertences. No area was close to the clients‘ expectations. The area of em-pathy, that is the shape of relationship between the employee and the client, needs special changes.

Discussion

The survey carried out, because of the number of people in the group, is not representative. However, it shows the need to monitor the client’s satis-faction and is the basis to formulate certain, maybe polemic, conclusions and opinions. It can certainly be stated that the modern client’s requirements to-wards tax administration are growing and they are connected with the quality of service. The quality assessment is mostly influenced by availability of ser-vice, complete information, competence of those delivering the service, their responsibility, integrity, honesty and knowledge of the clients’ needs.

The employees’ involvement and their professionalism are very impor-tant factors in the process of improving the quality of service. Office managers are responsible for introducing changes that improve service delivery and considerably influence the increase of the client’s satisfaction. This means the necessity to monitor the clients’ needs, carrying on dialogues with them based on partnership, and sometimes even design the process of service to-gether. Clients require efficient and professional service as well as kind help. It is the quality of service, including customer service, that is the tool of shaping the prestige and authority of the clerk. The office employee is responsible for shaping the level of the client’s satisfaction. That is why their attitude, ability to argue, professionalism and even their personal features are so crucial. Ac-tions undertaken in the area of personnel policy aiming at creating friendly and based on partnership working conditions and good atmosphere.


According to the survey carried out, reliability is the factor influencing the quality of service assessment and in this area the surveyed office clients have the highest requirements. They refer to the timeliness of matters taken care of, not allowing a mistake to appear, heedfulness of service delivered and ability to solve the client’s problems. From the analysis it follows that clients do not accept ”kind indifference” of the clerks. They expect individualized contacts, relations based on respect and understanding, human kindness and competence, expressed, among others, in the knowledge of law.

Improving the quality of customer service brings a lot of benefits for the office too. According to J. Kowalczyk they may cover: efficient flow of information, improving effectiveness of communication with the client, eliminating the barriers resulting from difficulties in the client’s understand-ing the expert language used by the clerks, organised range of entitlements and responsibilities of all the terminals, more complete fulfilling the require-ments and expectations of the clients, motivating and self-fulfilment of the employees, eliminating too bureaucratic procedures, lowering the costs of ac-tivity, improving the image of the office, introducing mechanisms of constant organisation improvement, making its functioning closer to the European Union standards and increasing credibility (Czerska, 2005). Fulfilling the cli-ents’ needs in the area of services delivered translates into the increase of trust towards such institutions as revenue office and indirectly trust to-wards the state.

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