Time tax: measuring administrative burdens

The article analyzes the "time tax" as a measurable cost of social resources consumed by bureaucracy. The author argues that measurement cannot be limited to the time spent filling out forms, but must encompass the entire process: from searching for information to psychological and adaptive costs. The text discusses the Standard Cost Model (SCM) as a tool for quantifying administrative costs in the economy, highlighting its ability to translate abstract obligations into concrete financial amounts. At the same time, the limitations of the SCM in measuring cumulative and indirect costs are emphasized. The objective is to move from citizens' subjective perceptions toward a rigorous calculation that allows for the distinction between justified administrative friction and inefficient bureaucracy.