The Time Tax: The Philosophy of Good Administration

The article analyzes the notion of the "time tax," treating a citizen's time not as an economic resource, but as the fundamental fabric of human life and a condition for autonomy. The author refers to the philosophy of Aristotle, Locke, and Kant to show that excessive administrative burdens (administrative burden) constitute a form of coercion that limits freedom as non-domination. The text argues that the state should not treat the individual as a free module of its information system, especially when bureaucracy results from a lack of registry interoperability. In the context of the Polish constitutional order, respect for human dignity requires administration to minimize unnecessary time burdens, which have a real existential cost for the citizen.