European Union funds in IT deployment for the Polish tax administration

Abstract

The purpose of the article is to define the scope of IT solutions implementation for the Polish tax administration and the level of involvement of European Union funds in this process. The considerations begin an analysis of the strategic European Union documents determining the directions of spending European Union funds under the multiannual financial framework for 2014–2020. As demonstrated by the analysis, extensive support of information technology constantly implemented under the national tax administration involves significant costs. They are only partly covered by the State Treasury, and in the dominant scope they are financed from European Union funds. It can be assumed that without significant European Union funding, the implementation of these projects would not be possible. Their implementation is, however, necessary, as it determines the efficient and effective operation of the tax administration.