Number of tax returns filed by taxpayers who obtain income taxed with a lump sum on income recorded according to sources of income (2011-2015) - Open Research Data - Bridge of Knowledge

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Number of tax returns filed by taxpayers who obtain 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. This dataset contains information on the number of entities settling in Poland on the basis of a lump sum on recorded revenues.

Dataset file

Tabela 86.xlsx
9.3 kB, S3 ETag c22b6b4efb23f62ecee7048edc2d526e-1, downloads: 35
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hexmd5(md5(part1)+md5(part2)+...)-{parts_count} where a single part of the file is 512 MB in size.

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File details

License:
Creative Commons: by-nc 4.0 open in new tab
CC BY-NC
Non-commercial

Details

Year of publication:
2021
Verification date:
2021-05-12
Creation date:
2017
Dataset language:
Polish
Fields of science:
  • economics and finance (Social studies)
DOI:
DOI ID 10.34808/rrzy-6510 open in new tab
Verified by:
Gdańsk University of Technology

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