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Search results for: EU, POLAND, CONSUMERS, TAXATION

  • Wojciech Wyrzykowski dr hab.

    Wojciech Wyrzykowski is an employee of the Department of Finance at the Faculty of Management and Economics of the Gdańsk University of Technology. He is the author of 70 scientific publications, including 5 monographs, and co-author of 7 monographs. The most important of them reflecting the author's scientific interests include: Tax conditions for the development of entrepreneurship in Poland, Taxes in Poland - outline of the...

  • EU state aid - compatible with the internal market for social reasons

    Open Research Data
    open access

    The dataset encompasses a choice of Polish and foreign bibliography, together with a list of important individual EC decisions issued in the period 2007-2013 on state aid delivered to final consumers for social reasons ( in Poland and in selected UE member states),  in form of different financial instruments. Thanks to this compilation the reader is...

  • Personal income tax (PIT) from conducting business activity due to income from real estate rental

    Open Research Data
    open access

    The 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)....

  • CIT income tax from legal persons / corporations on account of income from renting real estate

    Open Research Data
    open access

    The 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)....

  • Energy Security of Polish Consumers in 2004-2021

    Theoretical background: Energy security is one of the most important components of economic security. It is influenced not only by access to energy sources and the economic situation of the state and the individual consumer. The authors adopted the definition of energy security of an individual consumer as included in the UN report. It states that energy security of an individual consumer is guaranteed when the average consumer...

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