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Search results for: SUGAR FEE, STIMULATING FUNCTION, TAXATION, TAX SYSTEM
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Tax system in Poland - current situation and direction of changes
Open Research DataThe study conducted on a group of 259 entrepreneurs from various regions of Poland concerns the opinions of business owners on the current tax situation, as well as potential changes in the tax system.
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Tax system in Poland - current situation and direction of changes
Open Research DataThe study conducted on a group of 259 entrepreneurs from various regions of Poland concerns the opinions of business owners on the current tax situation, as well as potential changes in the tax system.
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A cumulative probability function of instantaneous flicker sensation values measured in the industrial power system supplying the rolling mill motors
Open Research DataThe dataset presents a cumulative probability function CPF of the instantaneous flicker sensation level measured on the bus bars of the main switchgear of the industrial power network for the supply of rolling mills. The data were obtained during an experiment whose purpose was to determine a level of short-term and long-term flicker caused by voltage...
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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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Tax rates for the payroll and profit tax for financial institutions Israel 2002-2015
Open Research DataThe 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.
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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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Number of tax returns filed by taxpayers obtaining income taxed with a lump sum on income recorded according to sources of income 2011-2015
Open Research DataTaxpayers 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...
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The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%)
Open Research DataVAT (Value Added Tax) is part of a strictly harmonized tax within the European Union. Under the so-called The Sixth Directive introduced provisions regulating the subject and subject of taxation, tax exemptions and exclusions as well as the tax collection mechanism in all Member States.
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Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity 2015
Open Research DataTaxation in the form of a lump sum on recorded revenues does not apply to certain types of activity, regardless of their size. We are talking about taxpayers who achieve revenue in whole or in part, among others from on account of running pharmacies, activities in the field of buying and selling foreign exchange values, activities in the field of trade...
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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)
Open Research DataTaxpayers 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...
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Implied Tax Subsidy Rates for Research and Development Expenditure in European OECD Countries (2019)
Open Research DataThe 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....
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IRAP tax differentiation in Italian Regions
Open Research DataThe 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).
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Use of tax incentives and exemptions - study results
Open Research DataThe study was conducted on a group of 259 entrepreneurs from various regions of Poland. Tha analysis is concerned on aspects related to the level of use of tax incentives in companies. The results contain the following aspects: how often entrepreneurs benefit from tax breaks and exemptions and why are they reluctant to take economic and business advantage...
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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 DataDespite 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...
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Potential direction of changes in tax incentives
Open Research DataThe study conducted on a group of 259 entrepreneurs concerned exploring the potential direction of changes in the scope of the tax incentive system in Poland. The results of the study include answers to questions about the mechanisms of tax reliefs used so far, as well as the potentialn direction of changes in this respect.
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Indicators describing the effectiveness of tax systems of selected OECD countries
Open Research DataThe following research data include indicators describing the effectiveness of the tax administration activity in Poland compared to selected countries. In economic understanding efficiency is measured by the calculation of the expenditure of funds spent on its operation and performance of statutory functions. In this respect, the basic indicator is...
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Possibility of joint settlement with the spouse / partner in individual EU countries (2017)
Open Research DataThe 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...
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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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Reliability data safety instrumented systems SIS from the functional safety analysis example critical instalation
Open Research DataThe dataset represents the results of an example of functional safety analysis systems is presented below. It is based on a control system, which consists of some basic components like sensors, programmable logic controllers and valves. It is a part of petrochemical critical installations. The communication between sensor logic controllers and actuators...
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Detailed results of shaping personnel risk factors in enterprise C
Open Research DataThe data presents the shape of all the researched personnel risk factors in the C enterprise (which was tested by the author). Further considerations should be started with the presentation of the synthesis of the obtained results, which is presented in this research data.
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SEMG signal database for the automated upper limb rehabilitation process
Open Research DataAn automated rehabilitation device control system requires information about the patient's physiological condition. This is possible thanks to the use of biological feedback in the form of electromyography and surface signals (Surface Electromyography, SEMG).
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Computing dynamical curlicues
Open Research DataA curlicue is a piece-wise linear curve in the complex plane which can be generated by an arbitrary sequence of real numbers u_n. It can be interpreted as a trajectory of a particle in the plane which starts in the origin at time t=0 and moves with a constant velocity, changing its direction at instances t=0,1,2,3,..., where the new direction is given...
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Measurements of raising of 160EC pantograph type
Open Research DataIn this description the results of the experiment and also simulation performed on the total assembly of the 160 EC pantograph type is given. Multibody dynamics of pantograph rising due to external torque and forces are measured for parameter validation of the pantograph model.
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Autocorrelation function for the chosen effective potential of the diatomic silver anion
Open Research DataThe process of a two-channel decay of the diatomic silver anion (Ag2-), namely the spontaneous electron ejection giving Ag2 + e- and the dissociation leading to Ag- + Ag is theoretically studied. The ground state potential energy curves (PECs) of the neutral silver dimer and anionic silver diatomic molecule are calculated using the single reference...
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Non-adiabatic coupling elements between the diatomic silver anion and neutral silver dimer plus continuum electron
Open Research DataThe process of a two-channel decay of the diatomic silver anion (Ag2-), namely the spontaneous electron ejection giving Ag2 + e- and the dissociation leading to Ag- + Ag is theoretically studied. The ground state potential energy curves (PECs) of the neutral silver dimer and anionic silver diatomic molecule are calculated using the single reference...
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Experimental investigation of the weight averaging of pulse frequency modulated sensor output signal
Open Research DataThe research aims to practically verify the results of theoretical analysis and simulations of the efficiency of weight averaging of pulse frequency modulated signal. For this purpose, a suitable test stand was built, and the control software in the LabVIEW environment was prepared. Then, a series of experiments were carried out to process and analyze...
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The short-term flicker severity level measured in the industrial power system supplying the rolling mill motors
Open Research DataThe dataset presents a short-term flicker severity level measured on the bus bars of the main switchgear of the industrial power network for the supply of rolling mills. The data were obtained during an experiment whose purpose was to determine a level of short-term and long-term flicker caused by voltage fluctuations. In the virtual application of...
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The harmonic distortion of voltage waveforms in the ship's electrical power system
Open Research DataThe dataset is a part of the research results on the quality of supply voltage on bus bars of the ship's electrical power system's main switchboard in different states of ship exploitation. The attached dataset contains the results of a harmonic distortion analysis expressed by the total harmonic distortion (THD) coefficient of voltage waveforms recorded...
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Continuum orbitals in low energy scattering of electrons from Ar, Kr, Xe, Rn and Og atoms
Open Research DataThe dataset includes relativistic continuum electron wave functions (continuum orbitals, continuum spinors) for elastic scattering of electrons from Argon (Ar), Krypton (Kr), Xenon (Xe), Radon (Rn) and Oganesson (Og) atoms, calculated using the Multiconfiguration Dirac-Hartree-Fock method (MCDHF), at very low electron energies (0.0001 - 0.001 eV). Only...
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Hourly GNSS-derived integrated moisture in the global tropics for the years 2001-2018
Open Research DataGlobal tropics are essential in formulating weather patterns and climate across various latitudes through atmospheric teleconnections. Since water vapour is an essential parameter in atmospheric convection and, thus, latent heat release, its tropical variability on different time scales is crucial in understanding weather and climate changes. The provided...
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Hydrological indicators of water zones in inundation, historical water levels, and forcing data for the 1881-2099 period in the lower Biebrza valley
Open Research DataThis data set contains hydrological (1) indicators of water source extents in the Biebrza River floodplain (NE Poland) simulated using an integrated hydrological model (IHM), (2) forcing data for the IHM, and (3) water levels in the Osowiec station from the period 1881-1910.