Improving the Electronic Communication of the Taxpayer with the Tax Authorities during the Pandemic

Abstract

In recent years, intensified tax administration activities within the scope of e-services in tax issues have led to the creation of many electronic tools allowing making tax settlements without the necessity of direct contact with the tax office. In some taxes, a statutory obligation to submit tax returns electronically has been introduced, while in others, taxpayers have been given the choice of one of the legally acceptable forms. The possibility of using e-services is not limited to the issue of tax settlements but also covers the sphere of tax proceedings. The study aimed to examine to what extent the previous experience of taxpayers and tax authorities allowed avoiding difficulties in fulfilling taxpayers’ obligations in the pandemic period. Specific legal solutions introduced in the tax law were also analysed, and the accompanying electronic instruments. A particularly interesting issue is the takeover of the taxpayers’ duties in the scope of PIT tax settlements by the tax authorities and the related rapid increase in the use by the taxpayers of electronic tax returns prepared by the National Tax Administration.