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Search results for: RISK, CORPORATE RISK, TAX REFORM, POLISH GOVERNANCE, CORPORATE TAXATION, SME
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Corporate tax rates (2000-2019) - Greece
Open Research DataOver 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.
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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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Corporate income tax in Mexico (1981-1986)
Open Research DataThe following dataset contains information about Mexican corporate income tax. The presented data concerns the years 1981-1986.
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Upper corporate income tax rates CIT in EU countries (in%).
Open Research DataIn 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...
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Development of factors and measurement of personnel risk in the marketing services of four Polish pharmaceutical companies
Open Research DataThis text contains the presentation and analysis of research results in relation to four companies (A, B, C, D), according to the adopted case study method.Further considerations should be preceded by the assumption that personal risk factors often affect the level of this risk in various directions, so their final impact is the result of the shaping...
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Tax preferences in CIT in numbers 2009-2015
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Corporate Income Tax (CIT) between 2009-2015.
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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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Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity in 2016
Open Research DataA special form of income taxation addressed to the SME sector is the Lump sum on registered income, which is a simplified form of income tax payment for natural persons conducting business activity.The choice of this form of taxation is optional. In 2016, the tax in this form could be paid by taxpayers who in 2015 obtained income from non-agricultural...
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Entrepreneurs' intention to use tax relief
Open Research DataThe 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...
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Results of the effect of mixtures of ketoprofen with three cations on the germination of Sorghum bicolor (sorghum) seeds
Open Research DataThe research data includes an attempt to verify whether the addition of cations (sodium, ammonium and potassium) at levels found in the environment would affect the toxicity of pharmaceuticals to Sorghum Bicolor grain. Ion concentrations were selected based on studies of water samples collected in water bodies receiving wastewater from wastewater treatment...
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Results of the effect of mixtures of ketoprofen with three anions on the germination of Sorghum bicolor (sorghum) seeds
Open Research DataThe research data includes an attempt to verify whether the addition of anions (bromide, chloride and fluoride) at levels found in the environment would affect the toxicity of pharmaceuticals to Sorghum Bicolor grain. Ion concentrations were selected based on studies of water samples collected in water bodies receiving wastewater from wastewater treatment...
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The effect of pH change of ketoprofen solutions on the germination of Sorghum bicolor (sorghum) seeds
Open Research DataIn these studies, an attempt was also made to determine whether (and, if so, to what extent) the change in pH affects the toxicity of ketoprofen will affect the germination of Sorghum bicolor (sorghum) seeds. As reported by Kudlak B, Wieczerzak M, Yotova G, Tsakovski S, Simeonov V, Namieśnik J (2016) Environmental risk assessment of Polish wastewater...