Search results for: tax rates

• Personal Income Tax - Tax rates in 1992–2016

  Open Research Data

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  • P. Kasprzak

  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.

• Corporate tax rates (2000-2019) - Greece

  Open Research Data

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  • P. Kasprzak

  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.

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

  Open Research Data

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  • P. Kasprzak

  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.

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

  Open Research Data

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  • P. Kasprzak

  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. 

• Income tax rates for special activities in Czech Republic

  Open Research Data

  open access

  • P. Kasprzak

  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...

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

  Open Research Data

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  • P. Kasprzak

  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...

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

  Open Research Data

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  • P. Kasprzak

  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...

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

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  • P. Kasprzak

  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....

• Personal income tax - tax scales in 1992–2019

  Open Research Data

  open access

  • P. Kasprzak

  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.

• IRAP tax differentiation in Italian Regions

  Open Research Data

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  • P. Kasprzak

  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).

• Proceeds from value added tax to the state budget as a percentage of the revenues (2010-2014)

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  • P. Kasprzak

  From 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...

• VAT rates in particular member states of the European Union in 2015

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  • P. Kasprzak

  Under European Union law, the minimum standard rate of VAT that Member States can apply is 15%. An upper limit has not been specified. Despite attempts to harmonize the value added tax rates, the range of tax rates applied between countries is large. Currently, Luxembourg uses the lowest standard rate (15%), and Hungary uses the highest (27%). Due to...

• Average CIT rate in European Union countries in 2008, 2010, 2012, 2014 and 2016 (in%)

  Open Research Data

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  • P. Kasprzak

  The following data presents the average CIT rate in European Union countries between 2008-2016 .

• 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

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  • P. Kasprzak

  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...

• VAT rates in selected countries

  Open Research Data

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  • P. Kasprzak

  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.

• Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity in 2016

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  • P. Kasprzak

  A 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...

• Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity 2015

  Open Research Data

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  • P. Kasprzak

  Taxation 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...