Abstract
The development of new technologies, in particular programming tools and the world wide web, has initiated a number of adverse phenomena, also in legal systems of various countries, Poland being one of them. The coronavirus-induced pandemic is an additional factor that intensified life moving to the network. This article analyses the fragmentary topic of tax law violations with the use of both hardware and software and countermeasures taken and legal solutions introduced in the sphere of international, EU and national laws. The conclusions of this paper set out guidelines aimed at limiting the use of the Internet as the platform for committing tax law violations or cybercrime.
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