Geopolitical turbulence, talent shortages, and regulatory change are accelerating the adoption of artificial intelligence in tax and finance functions, according to the latest edition of the international EY Tax and Finance Operations study. Nearly nine in ten leaders (86%) in these areas say they are prioritizing the use of advanced technologies for predictive analytics or automated reporting. At the same time, as the study How Polish Companies Implement AI shows, in Poland AI appears far less often in finance (35%) than in IT (51%) or customer service (48%).
“To stay ahead and respond to a rapidly evolving regulatory environment, finance teams must develop their operating models. These functions help companies process financial data so that it is clear, understandable, and quickly accessible to decision-makers. This enables management boards to use it to make strategic decisions quickly and precisely,” says Jerzy Toczyński, Partner in the Tax Reporting Team within EY Poland’s Tax Advisory practice.
The fourth edition of EY’s international Tax and Finance Operations survey included 1,600 directors responsible for finance and tax. Their responses suggest that implementing advanced technologies in tax functions remains challenging. Respondents estimate that more than half (51%) of tax and finance functions are still at an early stage of maturity in data management.
The study also indicates that companies struggle with both the quality and availability of data. Nearly half of tax directors (45%) say the biggest obstacle to delivering their teams’ vision and objectives is the inability to execute a sustainable plan for data, AI, and technology.
Fragmented Information Is a Major Barrier
Eight in ten respondents (80%) say that an insufficient amount of AI-ready data is the main barrier to developing AI in their organizations. According to 91% of respondents, their organizations’ data is stored in too many silos—especially on local hard drives.
This challenge is also visible in EY’s report How Polish Companies Implement AI. It shows that in 2025, only four in ten companies have data that is genuinely fit for AI use. Most organizations either identify concrete quality gaps or do not yet have a full understanding of the condition of their data resources.
As a result, in 2025 only 35% of mid-sized and large companies in Poland had implemented AI in finance—an area that is particularly sensitive to information quality. AI is much more frequently implemented in IT (51%), customer service (48%), marketing and market analysis (47%), and sales (42%).
These are not the only pressing issues to address. One of the key themes highlighted by EY’s Tax and Finance Operations study is the talent shortage. 61% of respondents fear their functions will weaken as senior specialists retire, and 66% believe that fewer new accountants entering the profession will negatively affect their ability to meet staffing needs.
“To address the challenges linked to workforce transformation, tax and finance teams should support the development of skills in analytical thinking, data work, and modern technologies. Combining the experience of current specialists with new capabilities will enable effective use of AI’s potential and give teams the flexibility and readiness for future change,” adds Jerzy Toczyński.
About the Study
This year’s edition of EY’s Tax and Finance Operations study was conducted between July and September 2025 among 1,600 leaders in tax and finance. Participants represented 30 regions and 22 economic sectors.
The study How Polish Companies Implement AI was commissioned by EY and carried out by CubeResearch among 499 Polish companies: 45% operate in manufacturing, 33% in services, and 22% in trade. Of the respondents, 56% came from mid-sized companies and 44% from large enterprises. The third edition of the study was conducted in the fourth quarter of 2025.
Source: https://ceo.com.pl/dzialy-finansowe-chca-automatyzacji-z-ai-lecz-brakuje-danych-gotowych-na-ai-87530
