Search results for: tax reform, polish governance, crisis, corporate taxation, sme

• 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.

• Corporate income tax in Mexico (1981-1986)

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  • P. Kasprzak

  The following dataset contains information about Mexican corporate income tax. The presented data concerns the years 1981-1986.

• Results of research on the SME sector in the context of applying tax reliefs

  Open Research Data

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  • P. Kasprzak

  This dataset presents the quantitative results of the survey conducted in the period June 2019 - April 2020. In total, 274 completed survey questionnaires were obtained.

• Value of tax preferences in 2009-2015 as a percentage of Polish GDP

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  • P. Kasprzak

  This research data shows the percentage of the amount of tax preferences as a percentage of Polish GDP between 2009-2015. The data contained in this dataset has been collected by the Polish Ministry of Finance.

• Tax income to the Polish state budget in 2010-2019

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  • P. Kasprzak

  Tax revenues are one of the main sources of state budget revenues (approx. 90%). Therefore thwy create the most important public fund, which is the basis for management in a given budgetary year. One of the main problems of fiscal policy of any state is appropriate coordination of budget revenues with budget expenditures, and hence maintaining budget...

• Personal income tax (PIT) from conducting business activity due to income from real estate rental

  Open Research Data

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  • P. Kasprzak

  The 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)....

• CIT income tax from legal persons / corporations on account of income from renting real estate

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  • P. Kasprzak

  The 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)....

• 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...

• 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...

• The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%)

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  • P. Kasprzak

  VAT (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.

• COVID-19 tax response of selected European countries

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  • P. Kasprzak

  A 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...

• Tax preferences in CIT in numbers 2009-2015

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  • P. Kasprzak

  These 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.

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

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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. 

• Budget revenues from selected taxes in 2010–2020

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  • P. Kasprzak

  The dataset contains a tabular summary of the main sources of revenuesof the state budget in the years 2010–2020 from tax revenues. The amounts that the state received in individual years from sources such as: corporate income tax, personal income tax, value added tax (VAT), excise tax, gambling tax and customs duties can be found.

• Income tax rates for special activities in Czech Republic

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  • 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...

• 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.

• Number of tax returns filed by taxpayers obtaining income taxed with a lump sum on income recorded according to sources of income 2011-2015

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  • P. Kasprzak

  Taxpayers 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...

• Entrepreneurs' intention to use tax relief

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  • P. Kasprzak

  The 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...

• Countries with the highest and the lowest electricity consumption per capita in 1998, kWh / c

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  • P. Kasprzak

  For several years, domestic electricity consumption has been growing (the average annual growth rate of electricity consumption for 2005-2010 is 2.75%). The increase in demand for electricity is related to the continuous development of the Polish economy, the enrichment of society and the growing, year by year, industrial production. It should be noted...

• Difficulties in financing innovation - research results

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  • P. Kasprzak

  The SME sector determines the strength of the Polish economy, still faces many barriers in running a business, they can be social and market barriers, for example: financial barriers, low employee mobility, or limited access to financing sources: legal barriers that result from economic policy difficult for the sector, or conservative economic policy.

• Share of family enterprises in generating GDP in individual sections 2009

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  • P. Kasprzak

  Family businesses constitute a significant part of the Polish economy and the vast majority of enterprises within the SME sector. They have always existed on the Polish market, but the political situation meant that their real revival is related to the political changes of 1989. These companies are of particular importance in contributing to the formation...

• Personal income tax - tax scales in 1992–2019

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  • P. Kasprzak

  Personal 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...

• Indicators describing the effectiveness of tax systems of selected OECD countries

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  • P. Kasprzak

  The 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...

• Tax system in Poland - current situation and direction of changes

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  • P. Kasprzak
  • P. Dębniak

  The 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.

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

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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...

• 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 Data

  open access

  • P. Kasprzak

  Taxpayers 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...

• 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

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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...