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I set a tax zone for Poland. if I choose a country when ordering: Poland then correctly applies 23% tax.

If I choose a different country, then I do not add anything.

How to set the same tax rate (23%) for all countries?

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Either you create a zone for every allowed country manually or you can set up a CSV file and import the zones based on the following format:

"Code","Country","State","Zip/Post Code","Rate","Zip/Post is Range","Range From","Range To","default"
"pl-23","PL","*","","23.0000","","","",""
"at-23","AT","*","","23.0000","","","",""
"de-23","DE","*","","23.0000","","","",""

-- where Code must be a unique identifier for each rule and the country is to be seas 2-letter country code (i.e. https://en.wikipedia.org/wiki/ISO_3166-1_alpha-2)

You can import (and also export) tax rates from System > Import/Export Tax Rates. (Please note that the CSV export given in Stores > Tax Zones and Rates got a slightly different format and can not be used as a draft)

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