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Pozycja Alokacja jednoprocentowa w perspektywie regionalnej – współpraca samorządu województwa z organizacjami pożytku publicznego(Wydawnictwo Uniwersytetu Rzeszowskiego, 2013-12) Piechota, GrażynaThe article is devoted to an analysis of the allocation of 1 percent of income tax from the perspective of local cooperation between voivodship authorities and public benefit organisations. Research carried out in 2012–2013 confirmed the uneven allocation of 1 per cent between voivodships (amounts that are allocated by residents vs. amounts that voivodship-based organisations have at their disposal) and within voivodships. Research revealed that voivodship authorities do not cooperate with organisations seated there as regards campaigns aimed at obtaining 1 percent of tax. The activities of voivodship authorities' are rather symbolic and 1 percent of tax is still not treated as a financing instrument to obtain money for the region’s development understood as the realisation of common good by locally active organisations.Pozycja Wykorzystanie kapitału ludzkiego w polskiej administracji podatkowej(Wydawnictwo Naukowe Scholar, 2008-12) Piechota, GrażynaThe 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.