Taxation and Tax Administration in the Digital Era – Polish Insights

Digitalisation is a trend we cannot fail to notice, both in social and economic relations. In the area of taxation, this brings about, in particular, the issue of inadequacy of existing solutions applied within specific substantive tax law to the digital economy. The following aspect of digitalisation in the area of taxation is the digitalisation of various types of formal and legal actions carried out by taxpayers in the fulfilment of their obligations. Finally, a third important issue is the use of digital tools and other opportunities offered by digitalisation for the tax administration to the execution of its tasks, including, above all, more effective tax control in a broad sense and the prevention of tax fraud. This article addresses these issues and their relationship, as well as some already existing solutions in the Polish tax system in this regard.