Wpływ legislacji na rozwój cyfryzacji rachunkowości w Polsce
The impact of legislation on the development of accounting digitisation in Poland

Summary/Abstract: Purpose: This article aims to verify the development of the computerisation of business systems in Polish enterprises and to determine whether regulatory changes are a stimulant. The methodology/approach: The article uses the analysis method applied to secondary data collected and elaborated on by Statistics Poland (Pol. GUS) as part of their original research. Findings: The analysis demonstrates that more and more Polish enterprises use ERP (Enterprise resource planning) systems in their business activities. The percentage of entities using IT systems for enterprise management is constantly growing among smaller and larger enterprises. Research limitations/implications: The article is an introduction to indepth research on accounting digitisation and the digitalisation of accounting processes in business entities, e.g. ERP, RPA (Robotic process automation), including tax settlements. Practical implications: The development of the Polish tax law regulation aims to develop digital communication between the taxpayer and the tax authority. This condition forces all types of business entities to gradually computerise and even robotise account-ing processes and tax settlements. Originality/value: The article deals with a relevant topic, which is the process of computerisation and digitisation of business. Accounting and related tax settlements are essential elements in this process. The article describes the development in the auto-mation and robotisation of enterprise accounting processes and tax settlements.

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