Publikacja:
Rewolucja technologiczna w podatkach
Cytowanie
Janina Fornalik, & Jakub Ziętek. (2019). Rewolucja technologiczna w podatkach. Krytyka Prawa. Niezależne Studia Nad Prawem, 11(2), 40–52. https://doi.org/10.7206/kp.2080-1084.294
Słowa kluczowe
jpk rewolucja technologiczna w podatkach analiza danych podatkowych rozliczanie podatków podatki vat cit erp
Abstrakt
This paper concerns a broader technological revolution which is currently happening all around the world, including Poland, in terms of tax return completion. The paper is divided into parts. The individual parts indicate and describe the current state, change-causing factors as well as the changes progressing currently both in Poland and the world. The purpose of this paper is to analyse and describe the possibilities resulting from the automation of the tax returns completion process and to determine the directions of potential changes in the future.
