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- Title
STRUCTURED INVOICES AS AN EXAMPLE OF TAX DIGITIZATION – BENEFITS AND CHALLENGES FOR ENTREPRENE.
- Authors
BAGIŃSKA, Izabela; KOWALIK, Kamila
- Abstract
Purpose: For many years, the progressing process of tax digitization has been observed. This facilitates tax audits and increases their effectiveness. While private individuals may voluntarily choose to contact the tax office using digital tools, entrepreneurs are obliged to use the introduced digital solutions. In this paper, an attempt has been made to synthetically present and summarize the reasons for introducing and the impact of new technologies on running a business in Poland. The aim of the considerations undertaken in the paper is the KseF analysis and indicating its impact on the functioning of enterprises. Design/methodology/approach: To achieve the presented objective, studies of the literature of the subject and the content of legal acts concerning the analyzed field were used. The authors presented the essence of tax digitization and made an assessment from the point of view of their impact on Polish entrepreneurs. A survey was also conducted among entrepreneurs in the Silesian Voivodeship. Its aim was to get to know the state of knowledge and opinions of entrepreneurs associated with KSeF. Research methodology - a questionnaire was used. The study was conducted in the period from 9 to 30 July 2023. A statistical analysis was also carried out. Due to the scale used in the questionnaire, the correlation measures - Spearman and Fi-Youl coefficient and the corresponding significance tests - were selected as the appropriate statistical analysis tool. Findings: The result of the conducted research should be used to identify the consequences and effectiveness of the KSeF, as well as to indicate the way to prepare for the planned changes. The digitization of VAT means new obligations for the entrepreneur, but also reduces the tax gap. Research limitations/implications: The verification of empirical data on the analyzed research problem was based on the use of available data on the digitization of taxes in Poland. Tax regulations from the last few years were analyzed. Their analysis confirmed the ongoing process of tax digitization, as exemplified by the National System of e-Invoices (KseF), which affects the conduct of business in Poland. Practical implications: The results of the survey prove that entrepreneurs have little knowledge about the KSeF. They also show great fears related to the new obligation, and above all, the adaptation of digital tools to the new requirements. Originality/value: The technological revolution in the field of taxes brings new obligations, but also improves the fight against tax fraud and reduces the tax gap. Enterprises are faced with the need to constantly adapt to the changes that are being introduced in order to reduce tax fraud and make it easier for Polish taxpayers to control transactions. The presented research and conclusions will be a practical guide for entrepreneurs regarding digitization in the field of taxes, especially in the context of new obligations related to issuing invoices using the KseF. The considerations contained in the work are an innovative introduction to the analysis of the new reality of the tax system, in particular VAT.
- Subjects
POLAND; SILESIA (Poland : Voivodeship); TAX evasion; DIGITIZATION; BUSINESSPEOPLE; DIGITAL technology; INVOICES; VALUE-added tax; ACCOUNTS payable
- Publication
Scientific Papers of Silesian University of Technology. Organization & Management / Zeszyty Naukowe Politechniki Slaskiej. Seria Organizacji i Zarzadzanie, 2023, Issue 180, p9
- ISSN
1641-3466
- Publication type
Article
- DOI
10.29119/1641-3466.2023.180.1