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Background: The Standard Audit File (SAF) involves the use of information systems and databases to send detailed tax data to the tax office and the Ministry of Finance. The role of SAF is constantly growing. Tax information is of great importance for this information. In Poland are many problems for methods of obtaining this information using the existing IT accounting. Not only does the universality of the SAF bring favorable solutions for the state and business entities. However, a swift decision about the oblig...