Results of research on the SME sector in the context of applying tax reliefs - Open Research Data - Bridge of Knowledge

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Results of research on the SME sector in the context of applying tax reliefs

Description

This dataset presents the quantitative results of the survey conducted in the period June 2019 - April 2020. In total, 274 completed survey questionnaires were obtained.

The diagnostic survey method was used to collect primary data among enterprises in the SME sector. The measurement instrument was a questionnaire developed by the author.

The aim was to survey enterprises that meet the EU definition in terms of micro, small and medium-sized entities, based in the territory of the Republic of Poland, payers of income tax
(CIT or PIT), from various industries and sectors.

The survey also included questions about socio-demographic data and questions about running a business. The data are presented in the description of the research group.

The results obtained in the conducted research were subjected to quantitative and qualitative analysis, and the interviews - to descriptive analysis. In the analysis of the obtained results, the method of statistical analysis was also used.

The following measures were used for descriptive statistics:
1) Measures of central tendency (distribution locations):
•    weighted average;
• median;
• dominant (fashion, most frequent value).
2) Measures of dispersion (distribution diversity):
•  standard deviation;
• variance;
• a gap.
3) Measures of the shape of the distribution:
• skewness (classical asymmetry coefficient);
• distribution concentration (kurtosis).

The Pearson correlation coefficient was used to examine the interdependence between the variables mentioned. Only those variables with a significance level below 0.05 were taken into account. Such a result was characteristic of 33 out of 108 features included in the questionnaire, which will be discussed below. They occurred in all areas surveyed using the aforementioned questionnaire, although in different numbers, the most numerous (12) in the panel on reliefs and exemptions preferred by respondents, and the least numerous in the panel on facilitations and incentives to take advantage of tax reliefs and preferences in the SME sector.

Dataset file

Data set 2023.xlsx
40.2 kB, S3 ETag 451b9515c4564debea10ef4da5485980-1, downloads: 20
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File details

License:
Creative Commons: by 4.0 open in new tab
CC BY
Attribution

Details

Year of publication:
2023
Verification date:
2023-04-28
Creation date:
2022
Dataset language:
English
Fields of science:
  • economics and finance (Social studies)
DOI:
DOI ID 10.34808/wzaz-5v97 open in new tab
Verified by:
Gdańsk University of Technology

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