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Personal income tax - tax scales in 1992–2019
Open Research DataPersonal income tax in Poland is regulated by the Act of July 26, 1991. In addition, the rights and obligations of the taxpayer of this tax result from a number of provisions of the Polish Constitution, many statutes and ratified international agreements and executive regulations. This research data contains information on the amount of tax in Poland...
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Proceeds from value added tax to the state budget as a percentage of the revenues (2010-2014)
Open Research DataFrom 1 January 2011, there was a general increase in the rates of tax on goods and services. According to the assumptions, it was temporary, and the amended regulations were to apply until the end of 2013. However, due to government policy, the rate hike was maintained. The changes introduced in 2010 concerned the basic and reduced rates - they were...
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Personal income tax (PIT) from conducting business activity due to income from real estate rental
Open Research DataThe 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)....
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CIT income tax from legal persons / corporations on account of income from renting real estate
Open Research DataThe 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)....
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Income tax rates for special activities in Czech Republic
Open Research DataThe 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...
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Attitudes to tree removal on private properties in two Polish cities.
Open Research DataLarge cities are increasingly faced with declining urban tree cover and related problems, such as increased urban heat islands and flash floods. Reducing these phenomena increasingly has to rely on trees located on private property. However, to effectively engage private landowners on these issues, more attention must be paid to understanding their...
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Costs of privatization of the banking sector in Poland in 1997-2000
Open Research DataOn June 14, 1996, a special law was passed on the merger and grouping of certain banks in the form of joint-stock companies. Pursuant to these regulations, the PeKaO S.A. banking group was established, which was the only entity of this type established in this way. Additionally, by the end of 1996, four out of nine regional banks were sold, i.e. Wielkopolski...
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Employee benefits in comparision to the personal payroll fund in 2017-2019 on given example
Open Research DataIn modern employee relations, employers offer employees a whole range of benefits, which usually are required by the relevant regulations on the part of the employer, which serve to create appropriate working conditions.
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Revenues to the state budget from the sale of shares in state-owned banks in 1994-2000
Open Research DataOn June 14, 1996, a special law was passed on the merger and grouping of certain banks in the form of joint-stock companies. Pursuant to these regulations, the PeKaO S.A. banking group was established, which was the only entity of this type established in this way. Additionally, by the end of 1996, four out of nine regional banks were sold, i.e. Wielkopolski...
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Tax preferences in PIT in numbers 2009-2015
Open Research DataThe follwoing data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Personal Income TAX (PIT) between 2009-2015.
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Attitudes to tree removal on private property in rural and urban Polish municipalities.
Open Research DataThe urban-rural divide is an important factor known to affect public opinion on issues related to environmental protection and management. The present data set allows for a deeper understanding of this issue with respect to policies dealing with tree removal on private property in two municipalities located in southern Poland: Racibórz (an urban municipality)...
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Students receiving scholarships in 1990-2011
Open Research DataSince 2005, the financial support system for students has been operating on the basis of on the Act of 27 July 2005, the Law on Higher Education (Journal of Laws No. 164, item 1365), as amended, and detailed regulations for determining the amount, awarding and payment of financial assistance benefits for students determined by rectors in consultation...
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Tensile curve of E grade steel for shipbuilding
Open Research DataIn the shipbuilding industry, the risk of brittle fractures developing in constructions is limited by employing certified materials of specific impact strength, determined using the Charpy method (for a given design temperature) and by exercising control over the welding processes (technology qualification, supervision of production, tests of non-destructive...
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Simulation of ship spiral test for ballast and full load conditions
Open Research DataThe data show the results of the spiral test for the simplified ship model, taking into account two states of loading: ballast and full load. The data set contains the results of time simulation for sea state 10 on the Beaufort scale: changes in rudder angle delta_tab[deg]; angular velocity r_tab[deg/s]; surge velocity u_tab (m/s); sway velocity v_tab...