The costs of tax accounting digitalization from the perspective of Polish small enterprises

The digitalization of the tax system compels small enterprises to adapt to complex and often costly technological and organizational requirements. The implementation of standardized tax recording and reporting procedures generates varied burdens, the nature and intensity of which remain insufficiently recognized in this business segment. This article aims to verify the extent to which the costs of tax accounting digitalization constitute a burden on the business activity of small enterprises, in financial, organizational, and functional terms. The study confirms that, in the examined companies, these costs take the form of increasing quasi-fixed expenses, with infrastructure and competence as the dominant components. Although increased transparency of tax data is one of the intended outcomes of regulatory reforms, it is often perceived by companies as a source of risk. The case analysis revealed divergent approaches to digitalization: one company views it as a tool for improving internal processes, while the other treats it as a mechanism for mitigating regulatory risk and enhancing tax compliance, yet with limited perceived financial benefits. The findings of the study indicate a need for targeted support in the form of tax reliefs, micro-investment grants, or programs aimed at developing digital competencies - instruments that could lower the entry barrier and transform digitalization from a regulatory obligation into a genuine source of competitive advantage.