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The process of digitization is increasing its pace, which seems to outmatch the human capabilities of evolutionary adaptation to ongoing changes [1]. The 21st century makes it necessary to use new technologies during management- and production-related processes, as well as in ones involving finance and accountancy. The development of digital economy, automation of processes, digital financial services and a widespread access and transfer of financial and non-financial data enforces development of digital competenc...

The aim of the article is to evaluate whether the construction of the income tax in Poland indicates the implementation of the principles of social justice to which Article II of the Constitution of the Republic of Poland refers. In order to achieve the pursued objective of the paper, it was analyzed how the amount of the income that is not the subject of individual income tax and the poverty lines in the years 1995-2017 related to each other. The above relationships were compared with relationships in selected co...

The IT technology solution supporting VAT collection popularised by OECD known as the Standard Audit File–Tax (SAF-T) raises many challenges for businesses bound to use it. The aim of the article is to interpret the conclusions drawn from the survey evaluation of SAF-T implementation in Poland conducted by accountants and heads of economic units. For the reasons presented in this article, SAF-T used in Poland (and probably in many other countries as well) currently may appear to be a transitional, not a permanen...