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Search results for: environmental tax reform.
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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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Value of tax preferences by areas of support and types of taxes in 2013
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2013.
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Value of tax preferences by areas of support and types of taxes in 2014
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2014.
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Value of tax preferences by areas of support and types of taxes in 2011
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2009.
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Value of tax preferences by areas of support and types of taxes in 2009
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2009.
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Value of tax preferences by areas of support and types of taxes in 2010
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2010.
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Value of tax preferences by areas of support and types of taxes in 2012
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2012.
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Personal income tax - tax scales in 1992–2019
Open Research DataThe 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.
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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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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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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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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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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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The use of tax reliefs by entrepreneurs on the example of tax relief for new technologies in the Łódź and Lower Silesian provinces
Open Research DataInformation about 323,152 business entities located in the Łódź and Lower Silesian voivodships, provided by 52 tax offices as part of access to public information. The time range of the survey is 2009-2016. The data describe the level of use of the tax relief for new technologies.
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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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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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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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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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COVID-19 tax response of selected European countries
Open Research DataA 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...
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What entrepreneurs think about tax optimization?
Open Research DataThe study conducted on a group of 259 entrepreneurs concerned the behavioral attitudes of business owners regarding their opinion on tax optimization. From the study we will learn, among others, how tax optimization is defined according to entrepreneurs, their attitude towards it, as well as what optimization actions they have taken so far.