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April 9, 2026Open Access

Poland's Digitalization Strategy in Tax Administration: Impact Assessment of JPK and Split Payment Mechanisms

Oleh Ivchenko Iryna Ivchenko Dmytro Grybeniuk Dmytro Grybeniuk

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Key Points

The aim is to assess the effects of digitalization strategies on tax administration in Poland.
Analyzed implementation of JPK (Standard Audit File for tax reporting).
Evaluated the split payment mechanism in tax collection.
Conducted statistical analysis on tax compliance and revenue.
JPK implementation improved tax compliance rates.
Split payment mechanisms positively affected tax revenues.
Digital strategies enhanced efficiency in tax administration.

Implication

Research explores the effects of JPK and split payment mechanisms in Poland's tax administration, indicating significant improvements.

Abstract

Research article: Poland's Digitalization Strategy in Tax Administration: Impact Assessment of JPK and Split Payment Mechanisms

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Cite This Study

Ivchenko et al. (2026) studied this question.

synapsesocial.com/papers/69d9e66378050d08c1b76d19 https://doi.org/10.5281/zenodo.19486373

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