Published : 2026-06-30

Modern Technologies, Financial Tools and Tools of the National Tax Administration and the Management of an Enterprise from the SME Sector

Abstract

The sector of small and medium-sized enterprises is the backbone of the European economy. It covers a significant percentage of employment and added value. At the same time, it operates under increasing technological, regulatory and competitive pressure. Modern financial tools, including cloud-based tools, fintech solutions and artificial intelligence algorithms in the area of data analysis and decision-making, have recently gained particular importance. The aim of the article is to analyze the impact of modern technologies, as well as financial tools and the Polish National Tax Administration (KAS), on the management of an enterprise from the SME sector. It was shown that the implementation of modern technologies, financial tools and KAS tools leads to a significant change in the information architecture of the organization and to a shift in the burden of company management. The issues discussed in the article indicate that the broadly understood digitalization of the enterprise, the introduction of new administrative tools is a process redefining the structure of entrepreneurship, management and responsibility in the enterprise. The article is analytical and empirical. It uses research methods and tools, including literature analysis, observation and case studies.

Keywords:

management, finance, AI, KAS, tax administration; enterprise



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Sikorski, M., Przychocka, I., Marzec, P., & Furman, Łukasz. (2026). Modern Technologies, Financial Tools and Tools of the National Tax Administration and the Management of an Enterprise from the SME Sector. Journal for Perspectives of Economic Political and Social Integration, 32(1), 309–328. https://doi.org/10.18290/pepsi-2026-0010

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