Search results for: TAXATION, TAX POLICY, POLAND, TAX SYSTEM
-
Journal of Tax Reform
Journals -
Nordic Tax Journal
Journals -
British Tax Review
Journals -
NATIONAL TAX JOURNAL
Journals -
World Tax Journal
Journals -
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.
-
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...
-
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...
-
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.
-
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.
-
Energy policy and the role of bioenergy in Poland
PublicationPrzedstawiono sytuacje energetyczną kraju. Omówiono poszczególne sektory wytwarzania energii oraz zapotrzebowania na energię i paliwa. Omówiono przekształcenia sektorów energetycznych w Polsce na przestrzeni lat 1990-2002. Na tym tle przedstawiono techniczne, ekonomiczne, społeczne i prawne aspekty rozwoju energetyki źródeł odnawialnych a w szczególności opartych o bioenergię. Przedstawiono wnioski dla Polski płynące z dotychczasowych...
-
Changes in the Local Government System and Regional Policy in Poland
Publication -
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....
-
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...
-
Supporting the development of clusters in Poland - dillemas faced by public policy
PublicationClusters have proved to be an important source of competitiveness for the economic development of regions within the European Union. In recent years many countries in the EU and throughout the world have launched policies aimed at supporting the development of clusters. There are many examples of good practices in the field of cluster policy, but there is no single model that can be applied in all countries and regions. This paper...
-
Transparency of publicly available information about fiscal and monetary policy in Poland
PublicationResearch background: The quality of information provided by fiscal and monetary authorities are important in a democratic state. Ensuring fiscal policy transparency reduces fiscal risk and corruption and promotes public acceptance of fiscal reforms. Ensuring transparency in monetary policy allows market participants to anticipate central bank responses and take their effects into account when making investment and consumption decisions. Aim...
-
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.
-
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...
-
Smart Specialization through Cluster Policy. Evidence from Poland and Germany
PublicationThe purpose of the chapter is to investigate the interlinks and commonalities between clusters and regional smart specialization strategies (through the prism of experiences of Polish and German regions). The main research strategy was international comparative analysis, and the basic technique for collecting data was document analysis. The research used the four-level procedure of selecting documents, which allowed identification...
-
INTERNATIONAL TAX AND PUBLIC FINANCE
Journals -
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...
-
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)...
-
Evaluation of Selected Innovation Policy Instruments on the Example of Poland
PublicationThe main purpose of the paper is to analyze and evaluate the selected instruments of innovation policy in Poland: cooperative relations, business environment institutions and innovation centers, supported within Priority Axis V of OP IE 2007-2013. The evaluation was made on the basis of the four criteria: complementarity, adapting to the needs of businesses, the impact on the innovation and durability of the provided support. The...
-
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...
-
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,...
-
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.
-
ATA Journal of Legal Tax Research
Journals -
Journal of the Australasian Tax Teachers Association
Journals -
Journal of Property Tax Assessment and Administration
Journals -
Urban regeneration in urban functional areas in Poland as an instrument of implementation of the EU Cohesion Policy
PublicationThis study examines the role of urban regeneration policies in planning and governance within urban functional areas (UFAs) in Poland, in the context of the EU Cohesion Policy (CP). The empirical part of this study is based on comparing the approaches adopted in two Polish regions: Pomerania and Silesia. We describe the first successes but also the bottlenecks of the process, from negotiations and programming up to the implementation...
-
Aleksandra Parteka dr hab. inż.
PeopleAbout me: I am an associate professor and head of doctoral studies at the Faculty of Management and Economics, Gdansk University of Technology (GdanskTech, Poland). I got my MSc degree in Economics from Gdansk University of Technology (2003) and Universita’ Politecnica delle Marche (2005), as well as MA degree in Contemporary European Studies from Sussex University (2006, with distinction). I received my PhD in Economics...
-
Energy policy and the role of bioenergy in Poland
PublicationPrzedstawiono sytuacje energetyczną kraju. Omówiono poszczególne sektory wytwarzania energii oraz zapotrzebowania na energię i paliwa. Omówiono przekształcenia sektorów energetycznych w Polsce na przestrzeni lat 1990-2002. Na tym tle przedstawiono techniczne, ekonomiczne, społeczne i prawne aspekty rozwoju energetyki źródeł odnawialnych a w szczególności opartych o bioenergię. Przedstawiono wnioski dla Polski płynące z dotychczasowych...
-
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...
-
System architecture of an INSPIRE-compliant green cadastre system for the EU Member State of Poland
PublicationIn response to the need for a sustainable agricultural policy, which would support activities such as decision making in precise agriculture and mitigation of crop threats, a concept agricultural information system was developed for the area of Poland. This innovative concept, called Green Cadastre (GC), proposes to create a uniform system designed for use on a national scale by both state administration as well as local farmers....
-
Piotr Kasprzak dr
PeopleDr. Piotr Kasprzak - works at the Department of Finance at the Faculty of Management and Economics of the Gdańsk University of Technology. He specializes in aspects related to corporate taxation and accounting issues. His scientific and professional interests include issues related to corporate accounting, management accounting and the application of the provisions of the Polish Accounting Act in practice. Piotr Kasprzak is...
-
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...
-
Selected elements of the payment cards system in Poland
PublicationThe following article describes the current situation of the selected elements of the payment cards system in Poland. The first part of the paper include the most common definition as well as the abbreviated history of payment cards implementation in Poland. Next, the author presents the key numbers related to the nowadays situation on the market together with benefits of using the payment cards in the whole economic system. At...
-
Tax Law Quarterly
Journals -
Municipality’s financial potencial and policy of flood risk management in Poland
Publication -
System of specific grants for local government units in Poland
PublicationThe article analyses the system of specific grants in local governments in Poland. First, main revenue sources of local self-governments are presented. Their presentation is based upon the consideration of one of the basic important principles in democratic states today, i.e. decentralization. The text then, in more details, describes specific grants with respect to the European Charter of Local Self-Government. Subsequently, the...
-
Healthy financial system of local government on the example of Poland
Publicationhealthy local government financial system lays the foundation for the ability of local government units (LGUs) to carry out public tasks at the current qualitative and quantitative level and to meet their obligations in the short and long term. A healthy financial system of local government is a system that is adequate, stable, unified, consistent, transparent, diversified, counter-cyclical, guarantees the financial independence...
-
Energy Policy until 2050—Comparative Analysis between Poland and Germany
Publication -
MANAGEMENT OF THE POST-MINING AREAS IN DEVELOPMENT POLICY OF ZIELONA GORA (POLAND)
Publication -
Planning system in Poland
Publication -
Road safety system in Poland
PublicationCelem niniejszego artykułu jest przedstawienie kluczowych dla poprawy brd elementów diagnozy stanu i systemu bezpieczeństwa w Polsce, które jednocześnie mogłyby wejść w zakres działań objętych Projektem ZEUS. Ocenę diagnozy wykonano poprzez porównanie z wzorcami z tych krajów, które od lat uważa się za liderów w zakresie bezpieczeństwa.
-
Collaborative planning? Not yet seen in Poland. Identifying procedural gaps in the planning system 2003–2023
PublicationCollaborative planning aims to increase the legitimacy of decision-making in spatial development. In this approach, planning involves debate and engagement in discourse, and participation and interaction between actors are thus at the heart of the planning process. This article examines whether the planning system in Poland as defined for the period 2003–2025 provides a level of participation and deliberation and other qualities...
-
Tax revenues as part of GDP in selected countries
Open Research DataThe following dataset contains information on the share of taxes in the GDP of selected countries (Baltic countries - Lithuania, Latvia and Estonia as well as Poland) in the years 2005 - 2020).
-
The role of support institutions (including the regional development agencies) in the implementation system of the new regional policy
PublicationArtykul prezentuje instytucjonalne aspekty rozwoju regionalnego.
-
The Balance of Outlays and Effects of Restructuring Hard Coal Mining Companies in Terms of Energy Policy of Poland PEP 2040
Publication -
Sustainable Urban Development on the Example of the Housing Deveopment of Zielona Góra (Poland), as a Response to the Climate Policy of the European Union
Publication