The time tax and the once-only principle in the digital state

The article analyzes the phenomenon of the "time tax" in the context of Polish digital administration. The author points out that while services such as Twój e-PIT reduce citizens' burdens thanks to the state's proactive approach, this often happens at the expense of entrepreneurs. The entrepreneur becomes de facto a distributed executor of public functions, taking on the computational and informational burden (e.g., in JPK or KSeF systems). The text emphasizes the difference between digitizing data transmission and reducing the time required for its interpretation. The main postulate is the necessity of including compliance costs and private sector labor inputs when designing new regulations, so that digital transformation does not merely shift the administrative burden from the official to the accountant or business owner.