Poland is introducing a digital tax targeting large technology companies, aiming to generate revenue from their operations within the country. The tax focuses on revenue generated from online advertising, sale of user data, and digital interface services. Concerns are rising as to whether large tech firms, often referred to as "big tech," will be able to avoid the tax through various legal strategies and shifting profits to lower-tax jurisdictions. The government hopes the levy will level the playing field and ensure fair competition with domestic businesses. The effectiveness of the tax hinges on international cooperation and preventing tax avoidance schemes. Experts predict potential retaliatory measures from the United States, given the predominantly American origin of the targeted companies. The tax is part of a broader global trend of countries seeking to tax the digital economy more effectively.