Digitalisation in the age of fiscal burdens – benefits for SMEs

Between 2015 and 2024, Poland introduced solutions supported by new technology, artificial intelligence and the ability to collect huge amounts of data and process them quickly, aimed primarily at reducing the grey market and the activities of criminal groups in domestic and intra-Community transactions In Poland, an intensive transformation of Polish taxes has been going on for several years. VAT reporting via JPK files, the so-called the white list of VAT payers or the mandatory split payment mechanism required quick changes for small and large entrepreneurs. The aim of this study is to present the key technological tools implemented in Poland that are the result of digitization in tax administration The aim of the article is to present the results of research on tax digitization and to find out the opinions of small businesses, including those providing financial and accounting services, on the benefits and problems that are caused in their units by the processes associated with the implementation of digital technologies for tax billing and reporting. In order to achieve the indicated goal, thefollowing research questions were posed: Is digitisation in public administration having an impact on SMEs? How do entrepreneurs assess the digitalisation process? The paper presents the results of empirical research indicating that the digitization of taxes has a number of advantages in the opinion of small businesses