Abstract:

Increasingly sophisticated digital tools have been introduced in Poland for many years to modernize the tax system. The purpose of the article is to review the digital tools implemented in the area of tax accounting and tax reporting, which have an impact on the information system of business accounting in Poland, as well as to identify the challenges and benefits that digitization in taxes causes for businesses and accountants. As outlined in the paper, the implementation of new solutions in the tax area enables the tax administration to access tax data in digital form more quickly, streamlines the processes for analyzing it and improves the efficiency of tax enforcement. Digitization of taxes also directly affects the functioning of accounting in the enterprise. It triggers changes in the scope of its organization and causes an increase in costs associated with fulfilling new obligations to generate the required data and send it to the tax authorities in the required form. The new digital solutions are also associated with the need to continuously improve the professional competence of accountants. The implementation of new accounting systems in companies allows for the automation of many activities, which in turn leads to time savings and minimizes the risk of mistakes.