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Search results for: CRISES, COVID-19, TAX, TAX POLICY, TAX SYSTEM
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NATIONAL TAX JOURNAL
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World Tax Journal
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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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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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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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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.
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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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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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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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Top personal income tax rates (PIT) in EU countries (in%).
Open Research DataWhen 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...
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Wojciech Wyrzykowski dr hab.
PeopleWojciech Wyrzykowski is an employee of the Department of Finance at the Faculty of Management and Economics of the Gdańsk University of Technology. He is the author of 70 scientific publications, including 5 monographs, and co-author of 7 monographs. The most important of them reflecting the author's scientific interests include: Tax conditions for the development of entrepreneurship in Poland, Taxes in Poland - outline of the...
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The level of Knowledge and use of tax exemptions for R&D activities
Open Research DataThe following research data contains the answers of 259 entrepreneurs to questions regarding tax reliefs and exemptions for research and development activities. As part of the study answers to the following questions were obtained:Have you ever used the tax relief for new technologies / R&D?Has your company acquired a license / software (intangible...
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List of public benefit organizations that in 2020 received 1% of the tax due for 2019
Open Research DataThe possibility of transferring 1% of personal income tax was introduced by the Act on Public Benefit and Volunteer Work in 2003, and specific provisions specifying who and how can transfer 1% of tax are included in the Personal Income Tax Act. In order to be able to accept 1% of income tax, first of all, the organization (or other authorized entity)...
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INTERNATIONAL TAX AND PUBLIC FINANCE
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CIT tax rates in Poland, Lithuania, Latvia and Estonia
Open Research DataThis dataset contains information on basic corporate tax rates (CIT) in the years 2000 - 2018 in the Baltic countries (Lithuania, Latvia i Estonia) and Poland.
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Tax support mechanisms for research and development projects in EU countries
Open Research DataOne of the important areas requiring special support from the state are activities in pro-innovative investments. Tax incentives allocated to research and development are used by practically all European Union countries. Their aim is to persuade entities conducting business activity to invest in the so-called new technologies - defined as the area of...
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Knowledge Risks in the COVID-19 Pandemic
PublicationThis conceptual paper aims to identify, present, and analyse potential knowledge risks organizations face in external and dynamic crises such as the COVID-19 pandemic. Until only recently, many researchers and practitioners have perceived knowledge primarily as something positive. This view has changed recently with a growing number of studies highlighting risks related to knowledge. The on-going COVID-19 pandemic can be seen as an...
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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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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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ATA Journal of Legal Tax Research
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Journal of the Australasian Tax Teachers Association
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Journal of Property Tax Assessment and Administration
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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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Pomoc dla małych firm w obliczu COVID-19
e-Learning CoursesPomoc dla małych firm w obliczu COVID-19
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Tax on dividend income and income from investments in equity instruments in selected European Union countries
Open Research DataThe following data contains the information about the capital gains tax in selected EU countries. Capital gain is understood as an increase in the value of capital, e.g. as a result of an increase in the prices of securities held on the stock exchange, units of funds, exchange rate differences or other assets. This profit may be specified in nominal...
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Results of research on the SME sector in the context of applying tax reliefs
Open Research DataThis dataset presents the quantitative results of the survey conducted in the period June 2019 - April 2020. In total, 274 completed survey questionnaires were obtained.
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Nadmiarowe zgony podczas pandemii COVID-19 w Polsce i ocena skuteczności szczepień
PublicationZ powodu pandemii COVID-19 zmarły miliony ludzi na całym świecie. Jak wynika z wielu badań, szczepienia przeciw chorobie wywołanej wirusem SARS-CoV-2 okazały się środ-kiem ograniczającym skalę zachorowań i liczbę zgonów. Celem badania omawianego w artyku-le jest pomiar skali pandemii w Polsce za pomocą liczby nadmiarowych zgonów w podregio-nach według klasyfikacji NUTS 3 i w grupach wieku, a następnie określenie zależności pomiędzy...
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List of administrative and tax preferences for electric vehicles owners in selected European countries
Open Research DataCurrent mechanisms for supporting electric vehicle owners are both economic (in the form of tax reliefs and direct subsidies) as well as administrative and legal. Examples from countries that have opted for different types of incentives present that they have leaded to increased demand for such vehicles. The following dataset is a summary list, including...
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Discount for children deducted from tax in selected EU countries, available according to number of children criterion (in EUR) in 2017
Open Research DataWhen analyzing the collected data, it should be indicated that the amount of tax preferences addressed to families with children varies widely and ranges from several hundred euro to even several tens of thousands of euro relief annually. The highest family allowances, calculated in absolute terms, are in Germany, and the lowest in Poland. All countries,...
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Managing Unemployment under COVID-19 Conditions (States of Emergency or Crisis)
PublicationRising unemployment is one of the consequences of the COVID-19 pandemic in many countries. This, in turn, has forcedpolicymakers to respond immediately with policy tools to minimize unemployment. The purpose of our study is to contribute toempirical knowledge by looking at activities of 40 local government units to counteract unemployment in the cross-border regionon the Polish side. In doing this, our study contributes to the...
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Are We Facing a Tsunami of Vaccine Hesitancy or Outdated Pandemic Policy in Times of Omicron? Analyzing Changes of COVID-19 Vaccination Trends in Poland
PublicationIn this study, we analyzed Polish COVID-19 vaccination data until January 2023 from the European Centre for Disease Prevention and Control to understand individual decision making during the milder Omicron wave. Our findings show a general decline in subsequent vaccine uptake. As the number of government-provided doses increased, completion rates among certain low-risk groups dropped to less than 1%. Elderly individuals, especially...
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Are Pair Trading Strategies Profitable During COVID-19 Period?
PublicationPair trading strategy is a well-known profitable strategy in stock, forex, and commodity markets. As most of the world stock markets declined during COVID-19 period, therefore this study is going to observe whether this strategy is still profitable after COVID-19 pandemic. One of the powerful algorithms of DBSCAN under the umbrella of unsupervised machine learning is applied and three clusters were formed by using market and accounting...
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COVID-19 and digital deprivation in Poland
PublicationResearch background: The problem of digital deprivation is already known, but the COVID-19 pandemic has highlighted its negative consequences. A global change in the way of life, work and socialisation resulting from the epidemic has indicated that a basic level of digital integration is becoming necessary. During the lockdown, people were forced to use ICTs to adapt to a rapidly changing reality. Current experience with coronavirus...
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Conspiracy beliefs about groups benefitting from the COVID-19 pandemic moderate the relationship between fear of COVID-19 and subjective assessment of the efficacy of preventive measures
PublicationDrawing on the protective motivation theory and parallel response model, in this cross-sectional, questionnaire-based study (N = 212) performed on the general public (age 18-65), we aimed to test the potential interaction effects of fear of COVID-19 and conspiracy beliefs about groups benefitting from the COVID-19 pandemic in predicting subjective assessment of the efficacy of three COVID-19 preventive measures. The results...
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COVID‐19: A systematic review and update on prevention, diagnosis, and treatment
PublicationSince the rapid onset of the COVID-19 or SARS-CoV-2 pandemic in the world in 2019, extensive studies have been conducted to unveil the behavior and emission pattern of the virus in order to determine the best ways to diagnosis of virus and thereof formulate effective drugs or vaccines to combat the disease. The emergence of novel diagnostic and therapeutic techniques considering the multiplicity of reports from one side and contradictions...
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The importance of trust and altruistic social orientation for COVID-19 distress
PublicationBackground: The COVID-19 pandemic, the biggest global health crisis in decades, has been a difficult experience for nations all over the world. In the present study we wanted to assess to what extent a positive attitude towards others, expressed in altruistic social orientation and a high level of trust, would be linked to lower levels of COVID-19 distress in infected and non-infected individuals. Participants and procedure:...
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THE COVID-19 DISEASE AND POLICY RESPONSE TO MITIGATE THE ECONOMIC IMPACT IN THE EU
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Neuroeconomy and Neuromarketing: The Study of the Consumer Behaviour in the COVID-19 Context
PublicationTo address the study of consumer behavior in the post-COVID-19 era, the present Research Topic brings together a set of papers that attempt to study how different factors triggered by the pandemic have achieved a significant effect on consumers' behavioral intentions. These papers examine different subtopics related to food, health products, collaborative economy and, of course, neuroscience. Globally, the objectives of this special...
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Tax Law Quarterly
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Child-Robot Interaction Studies During COVID-19 Pandemic
PublicationThe coronavirus disease (COVID-19) pandemic affected our lives deeply, just like everyone else, the children also suffered from the restrictions due to COVID-19 affecting their education and social interactions with others, being restricted from play areas and schools for a long time. Although social robots provide a promising solution to support children in their education, healthcare, and social interaction with others, the precautions...
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EU's Energy Policy and Assessing Europe's Spiraling Energy Security Crises
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COVID-19 severity forecast based on machine learning and complete blood count data
PublicationProper triage of COVID-19 patients is a key factor in eective case management, especially with limited and insucient resources. In this paper, we propose a machine-aided diagnostic system to predict how badly a patient with COVID-19 will develop disease. The prognosis of this type is based on the parameters of commonly used complete blood count tests, which makes it possible to obtain data from a wide range of patients.We chose...
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COVID-19 severity forecast based on machine learning and complete blood count data
PublicationProper triage of COVID-19 patients is a key factor in eective case management, especially with limited and insucient resources. In this paper, we propose a machine-aided diagnostic system to predict how badly a patient with COVID-19 will develop disease. The prognosis of this type is based on the parameters of commonly used complete blood count tests, which makes it possible to obtain data from a wide range of patients.We chose...
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Gospodarka w dobie pandemii Covid-19. Wybrane zagadnienia
PublicationMonografia ukazuje problemy gospodarek Polski , Kazachstanu i Ukrainy w okresie pandemii Covid-19 oraz programy naprawcze które podjęły rządy tych państw by zmniejszyć skutki wywołane lockdownem i spowolnieniem gospodarczym.
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Diving boldly into COVID‐19 contaminated wastewater: Eyes at nanotechnology‐assisted solutions
PublicationSeveral studies have been directed to find scalable, swift, accurate, and cost-effective strategies for detecting, monitoring, and treating coronavirus disease 2019 (COVID-19). Indeed, the lack of a fast and practical method for detecting the infected regions makes decision-making challenging to combat the critical pandemic-struck situations. The probable ‘wrong’, or rather inadequate, decisions not only have a boomerang effect...
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How can systems thinking help us in the COVID‐19 crisis?
PublicationThe COVID-19 pandemic outbreak remains one of the most influential events in the global economy over the recent years. While being primarily public health related, it has a tremendous impact on many other aspects, including business management. Many businesses were forced to introduce rapid changes to their business models in order to survive. The aim of this paper is to show the complexity and interrelations of changes triggered...
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Knowledge management and knowledge security—Building an integrated framework in the light of COVID‐19
PublicationAbstract. This paper presents a framework of knowledge risk management in the face of the COVID-19 crisis, derived from the literature on knowledge management, knowledge security and COVID-19. So far, both researchers and practitioners have focused on knowledge as an asset and their efforts have been aimed at the implementation of knowledge management in various organizational contexts. However, with increasing threats related...
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THE RISE OF FISCAL OPACITY IN POLAND IN THE ERA OF THE COVID-19 PANDEMIC
PublicationResearch background: The quality of information provided by the fiscal authorities and the correct flow of this information between them and the society are very important especially in times of crisis, when there is an imbalance in public finances and an increasing public debt. Ensuring fiscal transparency (transparency of public finances) reduces fiscal risk and corruption and supports public acceptance of fiscal reforms. Purpose...
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Determinants of COVID-19 Impact on the Private Sector: A Multi-Country Analysis Based on Survey Data
PublicationOur paper aims to investigate the impact of COVID‐19 on private sector companies in terms of sales, production, finance and employment. We check whether the country and industry in which companies operate, government financial support and loan access matter to the behaviour and performances of companies during the pandemic. We use a microdata set from a worldwide survey of more than 15,729 companies conducted between April and...
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Mapping of the Covid-19 Vaccine Uptake Determinants From Mining Twitter Data
PublicationOpinion polls on vaccine uptake clearly show that Covid-19 vaccine hesitancy is increasing worldwide. Thus, reaching herd immunity not only depends on the efficacy of the vaccine itself, but also on overcoming this hesitancy of uptake in the population. In this study, we revealed the determinants regarding vaccination directly from people’s opinions on Twitter, based on the framework of the 6As taxonomy. Covid-19 vaccine acceptance...