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dr Piotr Kasprzak

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  • Personal Income Tax - Tax rates in 1992–2016

    Open Research Data

    The dataset contains a list of all tax rates that were in force in Polandin the years 1992-2016. Information on tax-free amountsin individual years and methods of calculating the tax amount with progressive scales in force in the period under review can also be found.

  • Budget revenues from selected taxes in 2010–2020

    Open Research Data

    The dataset contains a tabular summary of the main sources of revenuesof the state budget in the years 2010–2020 from tax revenues. The amounts that the state received in individual years from sources such as: corporate income tax, personal income tax, value added tax (VAT), excise tax, gambling tax and customs duties can be found.

  • Total Reconstruction and Reconstruction Needs by Sectors in Ukraine after 2022 (USD billion)

    Open Research Data

    The dataset presents estimated values ​​of needs for Ukraine's reconstruction.

  • Total damage, losses and needs by sector in Ukraine in 2022 (USD billion)

    Open Research Data

    The dataset presents data on damage and losses in Ukraine. It also provides the value of the country's estimated needs by sector. The "Damage" column covers the period from February 24, 2022 to February 24, 2023; the "Loss" column covers an additional 18 months beyond the 12-month period between February 24, 2022 and February 24, 2023; the "Needs" column...

  • Agricultural land per capita in selected countries, 1993–2021

    Open Research Data

    The table presents agricultural land per capita in a given country. It is the sum of arable land and land used as pastures for grazing livestock. The data concerns Poland, the world and Poland's neighbors and covers the period from 1993 to 2021.

  • Annual growth of imports of goods and services in selected countries, 1997–2021

    Open Research Data

    The table shows the import of goods and services, which is the value of all goods and other market services received from the rest of the world. They include the value of goods, freight, insurance, transportation, travel, royalties, license fees, and other services such as communications, construction, finance, information, business, personal, and government...

  • Number of countries with VAT implemented in selected years from 1960 to 2016

    Open Research Data

    This dataset shows the number of countries in selected years, from 1960 to 2016, that have implemented a VAT.

  • VAT rates in selected countries

    Open Research Data

    This dataset contains a list of selected countries with information on the VAT (or similar) tax rate applicable in them. Datarefers to the status as of 30.06.2024.

  • Tax revenues as part of GDP in selected countries

    Open Research Data

    The following dataset contains information on the share of taxes in the GDP of selected countries (Baltic countries - Lithuania, Latvia and Estonia as well as Poland) in the years 2005 - 2020).

  • CIT tax rates in Poland, Lithuania, Latvia and Estonia

    Open Research Data

    This dataset contains information on basic corporate tax rates (CIT) in the years 2000 - 2018 in the Baltic countries (Lithuania, Latvia i Estonia) and Poland.

  • Women's participation in employment in three main sectors of the economy (Poland, Lithuania, Latvia, Estonia)

    Open Research Data

    The following dataset presents the share of women's employment in selected countries (Poland, Lithuania, Latvia, Estonia) in the years 1999 - 2016, divided into services, agriculture and industry. The dataset presents what percentage of employees in a given area are women. According to published data, women constitute more than half of people employed...

  • Average number of hours worked per week by women aged 15 and older (Poland, Lithuania, Latvia, Estonia)

    Open Research Data

    The following dataset presents the average weekly number of hours worked by women in selected countries (Poland, Lithuania, Latvia, Estonia) in the years 1999 - 2016. The summary includes average weekly time worked in the main job, for women aged 15+. The estimates correspond to the declared amount. This includes part-time and full-time employment,...

  • ETS prices 2008-2024

    Open Research Data

    The European Union Emissions Trading System (EU ETS) is a carbon emission trading scheme (or cap and trade scheme) which began in 2005 and is intended to lower greenhouse gas emissions by the European Union countries. The "ETS prices 2008-2024" dataset contains a summary of ETS prices in 2008-2024.

  • RES - % share in Estonia, Lithuania and Latvia

    Open Research Data

    The "RES in percentages" file shows the share of energy productionelectricity by source in Lithuania, Latvia and Estonia in the years 2000 – 2022.

  • Energy Security of Polish Consumers in 2004-2021

    Open Research Data

    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. In the years 2004–2021, energy security of the individual consumer in the economic dimension significantly improved. This was due to several factors:1....

  • COVID-19 tax response of selected European countries

    Open Research Data

    A large part of the aid mechanisms offered by individual European countries in connection with the outbreak of the crisis caused by the COVID-19 pandemic concerned the granting of the so-called tax preferences. It should be noted that a tax preference is any deviation from the adopted tax rules, resulting in a reduction of the final tax burden. The...

  • Entrepreneurs' intention to use tax relief

    Open Research Data

    The dataset presents the results of research conducted by the author among Polish entrepreneurs in 2017–2020. The diagnostic survey method was used to collect primary data among enterprises from the SME sector. The measurement instrument was a survey questionnaire developed by the author. This study is a key piece of research. The aim was to examine...

  • Poland’s energy dependence - economic context

    Open Research Data

    Poland does not have vast resources of non-renewable energy and no nuclear power plant, therefore the issue of the energy dependence of the state, which affects the level of energy security of the country, is an extremely important factor. It depends on both the volume of imports of energy raw materials and the policy of diversification of sources of...

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

    Open Research Data

    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.

  • Dataset of bibliometric data for a research study on tax research retrived from Web of Science.

    Open Research Data

    This dataset was created for the purpose of research study on taxation research. Analytical data come from the Web of Science (WoS) databases provided by Clarivate Analytics and was retrived in March 2021.

  • Upper corporate income tax rates CIT in EU countries (in%).

    Open Research Data

    In 2000, CIT rates were quite varied; in Ireland and Lithuania it was 24%, and in Germany it was nearly 52%. For all EU countries, the average CIT rate was at the level of 32%, but in the following years the rate decreased to reach the level of around 22.5%. The largest reductions in the CIT rate were introduced by Bulgaria and Germany. Particularly...

  • Income tax rates for special activities in Czech Republic

    Open Research Data

    The standard corporate income tax rate is 19%. Since 2015, the tax rates for special activities have changed as follows: the tax rate for pension funds is 0% (with some exemption); The tax regulations define a new so-called "Basic investment fund" and only that particular fund can benefit from the lower tax rate of 5%. Other mutual funds that do not...

  • Implied Tax Subsidy Rates for Research and Development Expenditure in European OECD Countries (2019)

    Open Research Data

    The implied rate of tax credits, developed by the OECD, is one way to measure the extent of R&D tax credits based on spending in different countries. Tax credit rates are measured as the difference between one R&D investment unit and the pre-tax income required to earn commission from that investment unit, assuming the firm is representative....

  • Structure of the SME sector by economy sectors in Poland and the EU-28

    Open Research Data

    Eurostat data show that almost 75% of SMEs in Poland are trade and services, and every seventh enterprise conducts activities related to construction, and every eight - in industry. Comparing the industry structure of Polish companies with the structure of enterprises operating in EU countries, it should be noted that we are characterized by a greater...

  • IRAP tax differentiation in Italian Regions

    Open Research Data

    The following table presents the widespread differentiation in the standard IRAP rates applied in the particular regions of Italy. The tax rates in the table have been updated to 2019 (Only Regions marked with "*" updated their tax rates to the 2020 tax period as of March 16, 2020).

  • Corporate income tax in Mexico (1981-1986)

    Open Research Data

    The following dataset contains information about Mexican corporate income tax. The presented data concerns the years 1981-1986.

  • Corporate tax rates (2000-2019) - Greece

    Open Research Data

    Over the past twenty years, Greece has changed the statutory corporate tax rate, which in 2000 was 40%. The 2008 tax reform provided for a gradual reduction of the rate by 1% annually over the period 2010-2014 (from 25% to 20%). This dataset contains data on CIT rates in Greece.

  • Tax rates for the payroll and profit tax for financial institutions Israel 2002-2015

    Open Research Data

    The following dataset presents the historical tax rates for the payroll and profit tax paid by financial institutions (non-VAT taxation) in Israel.  The data presented in the dataset concerns 2002-2015. 

  • Share of gross value added by factors of production prices generated by the enterprise sector in Poland and in the EU countries in the GDP of individual countries

    Open Research Data

    Companies operating in the EU countries are characterized by a greater contribution to the creation of GDP than Polish enterprises. Discrepancies in shaping the described value also result from a different industry structure of companies. In other EU countries, more companies are involved in services, and in Poland, enterprises conducting commercial...

  • Cities that will obtain the highest revenues from PIT in 2021 per capita in thous. PLN

    Open Research Data

    An example of a tax that is proportionally divided between the state (government administration) and local governments is the personal income tax. The following dataset presents the income tax revenues to the central budget, as well as the cities that obtain the highest income from the above tribute. The COVID-19 pandemic has an impact on the financial...

  • Cities that obtain the highest revenues from PIT in 2021 in PLN billion

    Open Research Data

    Tax issues play an important role in the economy of each country, its citizens and economic entities that operate on the market. Taxes are the main instrument of the state's influence on the economy, as they cover almost all natural and legal persons that operate on the market.

  • PIT revenues in 2012-2021 in PLN billion

    Open Research Data

    Taxes are the primary source of income for the state budget and local government units. Tax issues play an important role in the economy of each country, its citizens and economic entities that operate on the market. Taxes are the main instrument of the state's influence on the economy, as they cover almost all natural and legal persons operating on...

  • List of public benefit organizations that in 2020 received 1% of the tax due for 2019

    Open Research Data

    The possibility of transferring 1% of personal income tax was introduced by the Act on Public Benefit and Volunteer Work in 2003, and specific provisions specifying who and how can transfer 1% of tax are included in the Personal Income Tax Act. In order to be able to accept 1% of income tax, first of all, the organization (or other authorized entity)...

  • Budget revenues from selected taxes in 2010-2019

    Open Research Data

    The state is not only a user of the country's resources, a buyer and seller of goods and services, but also under duress takes part of the money from its citizens or entities that carry out activities in the form of taxes. The source of the majority of budget revenues are taxes. The following dataset contains the budget revenues from selected taxes...

  • The structure of the enterprise sector by size in Poland and the EU-28 in 2017

    Open Research Data

    The majority (99.8%) of companies in the EU countries are micro, small and medium-sized enterprises - see chart. The situation is similar in Poland, but the structure of the SME sector is slightly different from that observed in the EU. In Poland, the share of micro-enterprises in the total number of enterprises is higher than in the EU countries (95.5%...

  • The number of enterprises in Poland and EU countries (in thousands) in 2019

    Open Research Data

    Enterprises from the SME sector constitute the majority of companies in Poland and in the European Union countries. However, the structure of domestic enterprises in terms of size and industry differs from the EU average. Taking into account the nature of the business in Poland, more companies operate in trade, and lower in services. However, it should...

  • Personal income tax - tax scales in 1992–2019

    Open Research Data

    The tax rate is the ratio (usually expressed as a percentage) at which a business or person is taxed. There are several methods used to present a tax rate: statory, average, marginal, and effective. These rates can also be presented using different definitions applied to a tax base: inclusive and exclusive.

  • Top personal income tax rates (PIT) in EU countries (in%).

    Open Research Data

    When analyzing the historical PIT rates, it should be noted that in 2000 the average rate was almost 45%. The highest income tax (approx. 60%) was imposed in Belgium, Denmark, as well as in the Netherlands and France. On the other hand, the lowest (25%) rates were recorded in Estonia and Latvia, which were not yet members of the European Union. In the...

  • Structure of FUS revenues after the first half of 2020

    Open Research Data

    In 2020 the fund received a subsidy from the state budget in the amount of PLN 20.1 billion, which constitutes 60.0% of the plan. At the same time, it should be mentioned that from 2019 the subsidy covers funds that in previous years were shown in the item reimbursement of contributions transferred to OFE. In addition, from May this year. The Social...

  • Revenue of social security contributions (in PLN billion)

    Open Research Data

    In the period January-September 2020, the expenditure of the Social Insurance Fund amounted to PLN 197.1 billion, and the revenues from contributions and their derivatives - PLN 144.5 billion. As a result, the proceeds covered 73.3 percent. expenses. At that time, the fund received a subsidy from the budget in the amount of PLN 29.3 million.

  • Statement of FUS revenues and costs (in PLN thousand) in the first half of 2020

    Open Research Data

    In the period from January to June 2020. The fund's expenditure amounted to PLN 130.0 billion, while revenues from premiums and their derivatives amounted to PLN 92.2 billion. As a result, in the first half of this year, the degree of coverage of expenses with revenues from premiums and their derivatives amounted to. the level of 70.9 percent (a decrease...

  • Indicator of coverage of expenses with income from contributions in the Social Insurance Fund

    Open Research Data

    The consequences of the COVID-19 pandemic negatively affected the picture of the financial situation of the Social Insurance Fund. In the period from January to June this year. the fund's expenditure amounted to PLN 130.0 billion, while revenues from premiums and their derivatives amounted to PLN 92.2 billion. As a result, in the first half of this...

  • Total annual EU country support for tax credits and child benefits in EUR (2017)

    Open Research Data

    The inhabitants of Luxembourg can count on the highest support, the smallest - only a dozen or so euros in Bulgaria. Considerable variation also occurs when we consider the help of general support measured in relation to the average salary. In this case, the highest rate is in France (13.7%), and the lowest, similarly to Bulgaria, (only 0.2%).

  • Possibility of joint settlement with the spouse / partner in individual EU countries (2017)

    Open Research Data

    The method of avoiding tax progression known in Poland, consisting in settling income together with the spouse (and in certain cases also the child), the system of this specific relief is also present in other European Union countries such as: Belgium, Croatia, Estonia, Greece, Spain, the Netherlands, Ireland, Luxembourg, Malta, Germany, Portugal, UK...

  • Discount for children deducted from tax in selected EU countries, available according to number of children criterion (in EUR) in 2017

    Open Research Data

    When analyzing the collected data, it should be indicated that the amount of tax preferences addressed to families with children varies widely and ranges from several hundred euro to even several tens of thousands of euro relief annually. The highest family allowances, calculated in absolute terms, are in Germany, and the lowest in Poland. All countries,...

  • Tax discount for children deducted from income in selected EU countries, available according to the criterion of the number of children (in EUR) in 2017

    Open Research Data

    Despite the far-reaching harmonization of collection mechanisms and the amount of VAT and excise duty rates in the European Union, individual countries, as a rule, conduct individual income tax policies, including a system of reliefs and exemptions. It is worth noting that, as shown below, each European Union country uses at least one method of supporting...

  • Poverty rate in Poland in 2008-2016

    Open Research Data

    The poverty rate in Poland is also systematically falling. According to Eurostat statistics, poor households are considered to have incomes lower than 60% of the average household income in a given country.

  • Gini index in selected European Union countries in 2017.

    Open Research Data

    When assessing the level of poverty, one should use indicators presenting indicators of social inequality in terms of income, indicators of prosperity and poverty. In Poland, the situation in terms of inequality is improving, but as measured by the Gini coefficient.

  • The Gini index in Poland in 2008-2017

    Open Research Data

    When assessing the level of poverty, one should use indicators presenting indicators of social inequality in terms of income, indicators of prosperity and poverty In Poland, the situation in terms of inequality is improving, but as measured by the Gini coefficient. The coefficient, which ranges from zero to one hundred percent, the higher it is, the...

  • Percentage of the working age population in selected EU countries in 2006 and 2017

    Open Research Data

    The phenomenon of aging of the society, and thus changes in the structure of the share of population in pre- and post-working age, is typical for all European Union countries. The median age of the population in the European Union countries in 2001-2016 increased from 38.5 years to 43 years. This is the scale of the aging of the population (Median age...

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