Michal Czigle is a Senior Manager in the Payroll Administration function of Deloitte Czech and Slovak Republics. He specialises in business process outsourcing in the area of payroll and personnel administration. Prior to this, Michal worked for the Financial Directorate of the City of Prague where he initially led the Tax Administration Methodology department and later was head of the Tax and Grant department. In addition to having executive authorities and providing methodological guidance to taxation authorities, he was in charge of tax units in the Financial Directorate and coordinated their activities in performing tax administration duties. Michal was additionally involved in legislative work for the Finance Ministry and a training programme designed for the staff of territorial tax authorities (TAXTEST). He has a wealth of experience in lecturing and publishing.