Number of tax returns filed by taxpayers obtaining income taxed with a lump sum on income recorded according to sources of income 2011-2015
Description
Taxpayers engaged in non-agricultural business activities benefiting from taxation in the form of a lump sum on recorded income, are required to have and store proofs of purchase of goods, keep a list of fixed assets and intangible assets, records of equipment and, separately for each tax year, a record of revenues. The obligation to keep records of revenues does not apply to taxpayers who earn revenues from rental, sublease, tenancy, sub-lease or other agreements of a similar nature, if their amount results from a contract concluded in writing.
As a rule, the number of taxpayers who have chosen this form of taxation has not changed significantly in recent years. However, significant changes in the number of entities that have chosen this form of taxation of rental income should be noticed.
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:
-
open in new tabCC BY-NCNon-commercial
Details
- Year of publication:
- 2021
- Verification date:
- 2021-06-17
- Creation date:
- 2018
- Dataset language:
- Polish
- Fields of science:
-
- economics and finance (Social studies)
- DOI:
- DOI ID 10.34808/w2kg-hv55 open in new tab
- Verified by:
- Gdańsk University of Technology
Keywords
Cite as
Authors
seen 87 times