Search results for: tax
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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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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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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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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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Value of tax preferences in 2009-2015 as a percentage of Polish GDP
Open Research DataThis 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.
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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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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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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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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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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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Upper corporate income tax rates CIT in EU countries (in%).
Open Research DataIn 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...
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Knowledge and level of use of tax exemptions for R&D activities
Open Research DataThe research results contain answers to questions about the level of knowledge and skills in using concessions and exemptions for research and development (R&D) activities in Poland.
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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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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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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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Proceeds from value added tax to the state budget as a percentage of the revenues (2010-2014)
Open Research DataFrom 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...
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Total annual EU country support for tax credits and child benefits in EUR (2017)
Open Research DataThe inhabitants of Luxembourg can count on the highest support, the smallest - only a dozen or so euros in Bulgaria. Considerable variation also occurs when we consider the help of general support measured in relation to the average salary. In this case, the highest rate is in France (13.7%), and the lowest, similarly to Bulgaria, (only 0.2%).
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Dataset of bibliometric data for a research study on tax research retrived from Web of Science.
Open Research DataThis dataset was created for the purpose of research study on taxation research. Analytical data come from the Web of Science (WoS) databases provided by Clarivate Analytics and was retrived in March 2021.
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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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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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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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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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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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TAXON
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Taxonomical Notes onPachygenium(Orchidaceae)
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THEORETICAL ASPECTS OF PROGRESSIVE TAXATION
PublicationThe following article describes and discusses the theoretical aspects of taxation including its functions, mechanisms and in particular income taxes and progression system. The author analysed the literature both historical and modern to research the topic. The idea of progressive taxation has been present in modern tax system for several ages together with its positive and negative consequences. The article summarises with several...
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Environmental Taxes and Their Role in the Economics of Sustainable Development
PublicationThe purpose of this article is to answer the question of the role of environmental taxes in the economics of sustainable development. The first part of the article discusses the idea of sustainable economic development and the economics of sustainable development. Then, environmental taxes are defined, their essence explained and their role in the economics of sustainable development discussed in theoretical terms, which finally...
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Outline of Fungi and fungus-like taxa
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Knowledge risks - towards a taxonomy
PublicationThe paper aims to identify, describe and analyse knowledge risks organisations might face and based on this, proposes a taxonomy of knowledge risks. To achieve this goal, a literature review was conducted. After the analysis of the existing material, it was possible to divide knowledge risks into two categories: internal (originating from the inside of the organisation) and external (originating from the outside of the organisation)....
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Taxonomy of Schemes for Resilient Routing
PublicationThis chapter provides a taxonomy of schemes for resilient routing followed by a discussion of their application to contemporary architectures of communication networks. In particular, a general classification of schemes for resilient routing is first presented followed by a description of the reference schemes for IP networks. The chapter in its later part focuses on the representative techniques of resilient routing for a multi-domain...
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Journal of Threatened Taxa
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Efficiency of environmental taxation in European countries: comparative analysis
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Journal of Taxation
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Taxonomic study of Polystachya Hook. (Orchidaceae) from Asia
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Considerations and consequences of allowing DNA sequence data as types of fungal taxa
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Phylogenetic Placement and Taxonomy of the Genus Hederorkis (Orchidaceae)
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A taxonomy of challenges to resilient message dissemination in VANETs
PublicationInter-vehicular communications is seen as a promising solution to a number of issues related with public road safety, road congestion management, and infotainment. However, Vehicular Ad-hoc NETworks (VANETs) characterized by high mobility of vehicles and facing a number of other issues related with high frequency wireless communications and network disconnections, encounter major challenges related with reliability of message delivery....
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THE IMPACT OF ENVIRONMENTAL TAXES ON TRANSPORTATION AND STORAGE ENTERPRISES’ DEVELOPMENT – THE CASE OF BALKAN COUNTRIES
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The Taxonomy Spatial Measure of Development in the Standard of Living Analysis
PublicationIncorporation of spatial relationships in the construction of taxonomy measure of development is gaining popularity in Polish literature. However, there is no one common idea concerning how the spatial relationship should be taken into account when creating a synthetic variable nor, indeed, where the spatial weight matrix should be placed. It seems that the inclusion of spatial relationships is more important in smaller regions’...
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The Implementation of the Taxonomic Spatial Measure of Development in the Analysis of Convergence in the Standard of Living
PublicationThe main goal of this paper is to analyse the existence of the social convergence in the European Union between 19952012. The social convergence refers to a reduction in the dispersion of the standard of living across countries. A taxonomic spatial measure of development was used as the standard of living approximation. The use of the new approach proposed by E. Antczak allowed for an explanation of the disparities in the analysed...
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European Journal of Taxonomy
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Journal of Fish Taxonomy
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Extraction Methods of 10-Deacetylbaccatin III, Paclitaxel, and Cephalomannine from Taxus baccata L. Twigs: A Comparison
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Real Estate Taxation
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Bulletin for International Taxation
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Journal of Australian Taxation
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Supervised Classification Problems–Taxonomy of Dimensions and Notation for Problems Identification
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Trade potential of Rwanda: Policy implications from taxonomic analysis of quality of institutions
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THE INTERNATIONAL COMPETITIVENESS OF EUROPEAN UNION COUNTRIES AND STRATEGIES FOR ITS ENHANCEMENT: A TAXONOMIC ANALYSIS
PublicationThe aim of this article is to identify clusters of countries with similar levels of competitiveness among the EU-27 countries and to identify for each of the 27 EU countries the path to growth in competitiveness. The taxonomic cluster analysis conducted confirms the hypothesis that the European Union is an area with a high differentiation in terms of levels of competitiveness. The analysis shows that the strategy to increase competitiveness...
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Novel staphylococci nucH taxonomical marker used in identification of human-associated Staphylococcus succinus subsp. casei
PublicationThe aim of our study was to assess the sequencing of unique nucH gene fragment based on performed bioinformatics analysis as a novel diagnostic method for the identification of difficult to identify staphylococcal human pathogenic strains. Initially, PCR-RFLP-rrn analysis specific to the spacers between 16SrDNA and 23SrDNA followed by HhaI restriction analysis was performed. Further, sequencing of nucH and 16S rDNA genes fragments...