Robotic Process Automation for Tax Processes in Enterprise

Abstract

Objective: To characterise selected areas of robotic process automation (RPA) for tax processes in Polish enterprises.

Research Design & Methods: The article was written on the basis of a literature review, reports from consulting companies and three examples of virtual robot applications in tax processes carried out by enterprises operating in Poland.

Findings: The current perception of the goals and methods of implementing tax processes in enterprises is favourable for the application of virtual robots. Practitioners believe the automation of tax processes is a remedy for the challenges that arise in this area: the need for accuracy in determining the tax base and tax liability, the labour required to obtain and report tax information, the need to make accounting and reporting processes repeatable and the significant risk that must be shouldered in the light of errors and non-compliance. An additional factor supporting the development of robotisation is the evolution of tax requirements, in particular the development of electronic reporting and generally available databases, creating new possibilities for verifying this dimension of business activity.

Implications / Recommendations: The examples described characterise the RPA used in progressive tax processes in enterprises operating in Poland. They also consider additional organisational factors determining the effectiveness of virtual bot applications. These include incompatibility and the large number of sources necessary that are needed to properly implement tax processes.

Contribution: The article looks at modern accounting practices, an area about which too little is known. The study is one of the first to explore the problems of tax process robotisation in enterprises operating in Poland.