Determinants of Competitive Advantage in a Tax Advisory Firm: A Case Study of Biuro Doradztwa Podatkowego Sokalscy
Purpose: The purpose of this study is to identify and analyze the determinants of competitive advantage in a tax advisory firm based on the case of Biuro Doradztwa Podatkowego Sokalscy. The study aims to examine the role of intangible resources, client relationships, service quality, and adaptive capabilities in shaping the long-term competitiveness of enterprises operating in the professional advisory services sector. Design/Methodology/Approach: The research adopts a qualitative approach using the case study method. Empirical material was collected through a semi-structured in-depth interview conducted with an employee of the analyzed tax advisory firm. The interview focused on identifying internal and external determinants influencing competitive advantage, including employee competencies, customer relations, technological support, and adaptation to regulatory changes. The collected data were subjected to qualitative content analysis and interpreted in the context of contemporary management and competitiveness theories. Findings: The results demonstrate that the competitive advantage of the analyzed enterprise is primarily based on intangible resources, particularly expert knowledge, employee experience, high service quality, and long-term trust-based relationships with clients. The study indicates that individualized customer service and continuous competency development are essential for maintaining a stable market position. Technology and digitalization were identified as important supporting tools that improve operational efficiency and customer service processes; however, they do not replace the expert knowledge and advisory competencies of employees. Furthermore, the research confirms that dynamic regulatory changes create both challenges and market opportunities by increasing demand for specialized advisory services. Practical Implications: The findings suggest that tax advisory firms should focus on strengthening human capital, investing in continuous professional development, and building long-term client relationships based on trust and communication. Enterprises should also develop adaptive capabilities through the effective use of digital technologies and systematic monitoring of regulatory changes. The study highlights the importance of integrating technological tools with expert advisory competencies in order to maintain sustainable competitive advantage in a highly dynamic environment. Originality/Value: The article contributes to the literature by providing an empirical perspective on competitive advantage in the tax advisory sector, which remains relatively underexplored in management research. The study combines theoretical considerations with practical insights derived from a case study, thereby enhancing understanding of how professional service firms build and sustain competitive advantage under conditions of increasing market complexity, digitalization, and regulatory uncertainty.