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dr Piotr Kasprzak
Employment
- Assistant professor at Department of Finance
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The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%)
Open Research DataVAT (Value Added Tax) is part of a strictly harmonized tax within the European Union. Under the so-called The Sixth Directive introduced provisions regulating the subject and subject of taxation, tax exemptions and exclusions as well as the tax collection mechanism in all Member States.
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Tax preferences in PIT in numbers 2009-2015
Open Research DataThe follwoing data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Personal Income TAX (PIT) between 2009-2015.
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Tax income to the Polish state budget in 2010-2019
Open Research DataTax revenues are one of the main sources of state budget revenues (approx. 90%). Therefore thwy create the most important public fund, which is the basis for management in a given budgetary year. One of the main problems of fiscal policy of any state is appropriate coordination of budget revenues with budget expenditures, and hence maintaining budget...
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Value of tax preferences by areas of support and types of taxes in 2010
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2010.
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Personal income tax (PIT) from conducting business activity due to income from real estate rental
Open Research DataThe following data contains analysis of the tax burden on investments, purchase of real estate and obtaining income from its rental.In the case of earning income from the rental of real estate, in most countries of the EU, the entrepreneur may be subject to taxation of income with personal income tax (PIT) or corporate / corporate income tax (CIT)....
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Value of tax preferences by areas of support and types of taxes in 2014
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2014.
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Enterprises of the SME sector in selected years in Poland - entities registered in the REGON system
Open Research DataThe free market economy in Poland, initiated at the turn of the 1980s and 1990s, contributed to a significant increase in the number of private enterprises. During the years of the Polish People's Republic, the number of companies was small, but at the beginning of the 1990s it began to grow rapidly. The following data contains information about number...
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Value of tax preferences by areas of support and types of taxes in 2013
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2013.
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Value of tax preferences by areas of support and types of taxes in 2011
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2009.
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Number of selected entities (companies) of the national economy in 2008 - 2017
Open Research DataCurrently, most enterprises in Poland are run as sole proprietorships. In addition, natural persons running a business may run an enterprise as part of civil partnerships, which are a relatively simple form of business operation by more than one person (at least two partners). In addition, there is a growing interest in establishing commercial law companies,...
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Tax system in Poland - current situation and direction of changes
Open Research DataThe study conducted on a group of 259 entrepreneurs from various regions of Poland concerns the opinions of business owners on the current tax situation, as well as potential changes in the tax system.
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Knowledge and level of use of tax exemptions for R&D activities
Open Research DataThe research results contain answers to questions about the level of knowledge and skills in using concessions and exemptions for research and development (R&D) activities in Poland.
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Tax system in Poland - current situation and direction of changes
Open Research DataThe study conducted on a group of 259 entrepreneurs from various regions of Poland concerns the opinions of business owners on the current tax situation, as well as potential changes in the tax system.
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The level of Knowledge and use of tax exemptions for R&D activities
Open Research DataThe following research data contains the answers of 259 entrepreneurs to questions regarding tax reliefs and exemptions for research and development activities. As part of the study answers to the following questions were obtained:Have you ever used the tax relief for new technologies / R&D?Has your company acquired a license / software (intangible...
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Potential direction of changes in tax incentives
Open Research DataThe study conducted on a group of 259 entrepreneurs concerned exploring the potential direction of changes in the scope of the tax incentive system in Poland. The results of the study include answers to questions about the mechanisms of tax reliefs used so far, as well as the potentialn direction of changes in this respect.
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Use of tax incentives and exemptions - study results
Open Research DataThe study was conducted on a group of 259 entrepreneurs from various regions of Poland. Tha analysis is concerned on aspects related to the level of use of tax incentives in companies. The results contain the following aspects: how often entrepreneurs benefit from tax breaks and exemptions and why are they reluctant to take economic and business advantage...
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What entrepreneurs think about tax optimization?
Open Research DataThe study conducted on a group of 259 entrepreneurs concerned the behavioral attitudes of business owners regarding their opinion on tax optimization. From the study we will learn, among others, how tax optimization is defined according to entrepreneurs, their attitude towards it, as well as what optimization actions they have taken so far.
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The use of tax reliefs by entrepreneurs on the example of tax relief for new technologies in the Łódź and Lower Silesian provinces
Open Research DataInformation about 323,152 business entities located in the Łódź and Lower Silesian voivodships, provided by 52 tax offices as part of access to public information. The time range of the survey is 2009-2016. The data describe the level of use of the tax relief for new technologies.
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