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Description
These data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Corporate Income Tax (CIT) between 2009-2015.
Tax preferences are a tool of tax policy. Their role is to stimulate desired activities of taxpayers, providing support to certain sectors and types of activity and monitoring the progressivity of tax burdens.
Corporate Income Tax (CIT) - tax on the income of companies (enterprises) - a type of direct tax on the income obtained by legal persons. The taxpayers of this tax are all legal persons, regardless of the way in which they acquired this personality, as well as companies in organization and limited joint-stock partnerships. The entities of this tax may also be organizational units without legal personality (eg partnerships, limited partnerships), with the exception of companies without legal capacity.
Dataset file
hexmd5(md5(part1)+md5(part2)+...)-{parts_count} where a single part of the file is 512 MB in size.Example script for calculation:
https://github.com/antespi/s3md5
File details
- License:
-
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CC BYAttribution
Details
- Year of publication:
- 2020
- Verification date:
- 2020-12-17
- Creation date:
- 2020
- Dataset language:
- Polish
- Fields of science:
-
- economics and finance (Social studies)
- DOI:
- DOI ID 10.34808/kbb4-z670 open in new tab
- Verified by:
- Gdańsk University of Technology
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