Digitalisation and ongoing tax supervision. Monitoring of income tax and value added tax taxpayers after 2007

This article analyzes the methods of exercising ongoing supervision over taxpayers of personal and corporate income taxes and value added tax in the Polish tax system since 2007. Particular attention is paid to the effects of the elimination of periodic tax returns in income taxes and the importance of subsequent digitalization reforms, including the introduction of electronic tax records and the St andard Audit File (SAF-T) structures.The article argues that despite the ongoing digitization of taxpayers’ accounting obligations, the National Revenue Administration (KRA) still lacks the tools to enable ongoing, systematic monitoring of income tax payers throughout the tax year. However, the supervision model for value added tax has evolved differently, with tax authorities receiving periodic, and now almost continuous, ettlement data for years, particularly through the JPK_VAT and the National E-Invoice System (KRS).The analysis leads to the conclusion that the introduction of electronic tax books and new JPK structures in income taxes does not fundamentally change the consequential nature of tax supervision in this area, and this digitisation is predominantly of a technical rather than system ic nature.