Search results for: TAXATION, TAX POLICY, POLAND, TAX SYSTEM
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The sun tracking photovoltaic system in Northern Poland
PublicationPrezentowana fotowoltaiczna instalacja nadążna została umieszczona na dachu budynku Wydziału Chemicznego Politechniki Gdańskiej i składa się z czterech modułów: systemu PV, układu komputerowej kontroli położenia, stacji meteorologicznej, umożliwiającej analizę wpływu warunków atmosferycznych (prędkości i kierunku wiatru, temperatury powietrza, nasłonecznienia) na parametry pracy modułów fotowoltaicznych oraz komputerowego systemu...
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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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Magdalena Szuflita-Żurawska
PeopleHead of the Scientific and Technical Information Services at the Gdansk University of Technology Library and the Leader of the Open Science Competence Center. She is also a Plenipotentiary of the Rector of the Gdańsk University of Technology for open science. She is a PhD Candidate. Her main areas of research and interests include research productivity, motivation, management of HEs, Open Access, Open Research Data, information...
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Shaping New Generations of Managers and Consumers: CSR Implementation and Higher Education System in Poland
PublicationConsidering the Corporate Social Responsibility as a significant research and education topic for university staff, students, graduates and the whole society, has become a sign of our times. Universities and other education institutions, including the third sector, play an important role, incorporating CSR as a crosscutting issue, in particular into the curricula of future managers and graduate students, no matter the country we...
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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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The Determinants of False Self-Employment: A Survey of Polish Enterprises
PublicationThe main goal of this article is to advance the emergent research on tax evasion in Poland in the form of false self-employment (FSE), in particular to identify its causes. The dependent character of some self-employed workers is a big problem in the Polish economy, which has been completely unexplored because of the lack of available data. In this article, we use data from a survey of Polish companies. Our empirical results show...
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ZEUS - project of integrated transport safety system in Poland
PublicationPolska, podobnie jak inne kraje UE, doświadcza znaczących dysproporcji pomiędzy liczbą wypadków w transporcie drogowym i pozostałych jego rodzajach. Każda z gałęzi posiada różny system zarządzania bezpieczeństwem , bazy danych, zarządców infrastruktury itp. Chociaż systemy poszczególnych rodzajów transportu tak się różnią, poprawę ich bezpieczeństwa można osiągnąć poprzez integrację i wzajemne korzystanie z dobrych - krajowych...
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Building a cybersecurity culture of public administration system in Poland
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Introduction of SAF-T in selected European countries together with applicable national names
Open Research DataAmong the methods used by individual countries in norder to seal the tax collection the introduction of the Standard Audit File for Tax is one of the most important ones.
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Is it possible to create a unified urban greenery management system (UGMS) on a national scale? The concept for EU Member State of Poland
PublicationMotives: Currently developed urban greenery management systems (UGMS) are limited in scope and profiled towards solving particular issues. Moreover, due to the lack of common standards and solutions, UGMS implementation requires considerable financial effort, which is only feasible for wealthy urban centres. There is a need for universal, cost-effective technological solutions which could constitute a common urban green infrastructure...
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Kamila Kokot-Kanikuła mgr
PeopleKamila Kokot-Kanikuła is a digital media senior librarian at Gdańsk University of Technology (GUT) Library. She works in Digital Archive and Multimedia Creation Department and her main areas of interests include early printed books, digital libraries, Open Access and Open Science. In the Pomeranian Digital Library (PDL) Project she is responsible for creating annual digital plans, transferring files on digital platform, and promoting...
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It is not OK but it works – unproductive entrepreneurship, the case of Poland
PublicationThe concept of unproductive entrepreneurs was introduced to science by Baumol, who pointed out the differences in business output between countries. Unproductive behaviour of entrepreneurs is often a consequence of ineffective institutions used by entrepreneurs for rent seeking. The aim of this article is to examine subjective norms (S.N.) and attitudes regarding specified types of unproductive entrepreneurship, which in many cases...
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ON ENHANCING AND AUTOMATING THE COVID-19 CASE REPORTING SYSTEM IN POLAND
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The problems of legitimisation during the period of the transformation of the political system in Poland
PublicationWielowymiarowość współczesnych modeli demokracji analizuje sprawę legitymizacji adekwatnej do tych modeli. Zmiana źródeł legitymizacji w okresie transformacji systemowej, kryzys tradycyjnie rozumianej legitymizacji stanowią główny wątek problemowy danego artykułu.
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ASSESSMENT OF NATURAL VENTILATION SYSTEM FOR A TYPICAL RESIDENTIAL HOUSE IN POLAND
PublicationThe paper presents the research results of field measurements campaign of natural ventilation performance and effectiveness in a residential building. The building is located in the microclimate whose parameters differ significantly in relation to a representative weather station. The measurement system recorded climate parameters and the physical variables characterizing the air flow in the rooms within 14 days of the winter season....
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Road safety information system in Poland - supporting tools and their development
PublicationAs a signatory to the UN Declaration on road safety and member of the EU, Poland has an obligation to comply with relevant EU policies and in particular to halve the overall number of road deaths by 2020. To monitor the progress in reaching the targets, the road safety situation must be evaluated and its processes understood. For this purpose regional and national road safety observatories were launched in Poland, which triggered...
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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 We Facing a Tsunami of Vaccine Hesitancy or Outdated Pandemic Policy in Times of Omicron? Analyzing Changes of COVID-19 Vaccination Trends in Poland
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Possibility of joint settlement with the spouse / partner in individual EU countries (2017)
Open Research DataThe method of avoiding tax progression known in Poland, consisting in settling income together with the spouse (and in certain cases also the child), the system of this specific relief is also present in other European Union countries such as: Belgium, Croatia, Estonia, Greece, Spain, the Netherlands, Ireland, Luxembourg, Malta, Germany, Portugal, UK...
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Efficiency of the Education System (Primary, Secondary and Tertiary) in Particular Voivodeships of Poland
PublicationThe reform of the Polish education system (both lower and higher education) that was carried out in recent years has shown the need to improve the efficiency of schools. Therefore, it is reasonable to analyse and evaluate the efficiency of educational centres...
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Average price of a book in Poland (2010-2013)
Open Research DataAlthough the Central Statistical Office does not provide detailed data on the growth rate of book prices, the overall comparison, which includes books, newspapers, magazines as well as drawing and painting articles, shows that the average annual price increase in 2011 amounted to 3.3% in this category. Moreover, as noted, the changes to the VAT Act...
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Sugar Fee in Poland as an Example of New Fiscal Burdens and Stimulation of Consumer Behaviour
PublicationDuring the economic downturn caused by the COVID-19 pandemic, the amount and structure of tax burdens imposed by the state on businesses continue to increase, as shown on the example of the newly introduced sugar fee. A new tax-related burden imposed on businesses and consumers producing and consuming sugar-sweetened beverages appeared at the beginning of 2021. The aim of the paper is to present the fiscal burdens that accompany...
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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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Outdoor Advertising in Public Space and its Legal System in Poland over the Centuries
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Cities that will obtain the highest revenues from PIT in 2021 per capita in thous. PLN
Open Research DataAn example of a tax that is proportionally divided between the state (government administration) and local governments is the personal income tax. The following dataset presents the income tax revenues to the central budget, as well as the cities that obtain the highest income from the above tribute. The COVID-19 pandemic has an impact on the financial...
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Shaping New Generations of Managers and Consumers: CSR Implementation and Higher Education System in Poland
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Application of the CCHE1D model to the problem of flood control in Nysa Kłodzka reservoir system in Poland
PublicationW pracy przedstawiono wyniki zastosowania modelu CCHE1D do sterowania pracą zbiorników retencyjnych na Nysie Kłodzkiej w trakcie przejścia fali wezbraniowej wywołanej opadami deszczu na zlewni. Okazało się, że zastosowane do sterowania algorytmy optymalizacyjne są efektywne tylko w przypadku stosowania uproszczonych modeli transformacji fali wezbraniowej w rzece. Modele hydrodynamiczne, jak zastosowany model CCHE1D wydłużają proces...
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Integrated dewatering and stabilization system as an environmentally friendly technology in sewage sludge management in Poland
PublicationSludge treatment reed beds (STRBs) are an environmentally friendly technology which provides integrated dewatering and stabilization of sewage sludge. STRBs do not require the use of chemicals to improve the dewatering process. STRB is both, a low-emission and a low-energy-consuming method. After the stabilization process, sludge is characterized by the chemical composition similar to that of humus. The aim of the paper is to present...
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PIT revenues in 2012-2021 in PLN billion
Open Research DataTaxes are the primary source of income for the state budget and local government units. Tax issues play an important role in the economy of each country, its citizens and economic entities that operate on the market. Taxes are the main instrument of the state's influence on the economy, as they cover almost all natural and legal persons operating on...
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Cities that obtain the highest revenues from PIT in 2021 in PLN billion
Open Research DataTax issues play an important role in the economy of each country, its citizens and economic entities that operate on the market. Taxes are the main instrument of the state's influence on the economy, as they cover almost all natural and legal persons that operate on the market.
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Driving forces of informal employment: An empirical study based on Polish enterprise data
PublicationObjective: The article aims to indicate the determinants of informal employment in registered enterprises using company-level evidence from Poland. Research Design & Methods: The survey conducted among Polish small and medium-sized (SME) enterprises in 2018 was used to find the driving forces of informal employment in Poland. The adequate sample comprised 952 representative surveys derived from the computer-assisted telephone...
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Does system of local government subsidisation fulfil revenue equalisation function? Evidence from Poland
PublicationThe article will discuss functions that should pursue general grants. One of them is revenue equalization. To achieve it after applying the mechanism of subsidising revenues should be reduced. In addition, to be completed, the size of the support should be inversely proportional to achieved own revenues. Besides the theoretical analysis, which will present the general grants structure and the ability of fulfilling revenue equalisation...
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Average CIT rate in European Union countries in 2008, 2010, 2012, 2014 and 2016 (in%)
Open Research DataThe following data presents the average CIT rate in European Union countries between 2008-2016 .
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Directions and Prospects for the Development of the Electric Car Market in Selected ASEAN Countries
PublicationThe purpose of this article is to present the current situation and evaluate the opportuni‐ ties for the development of the electric car market in selected Southeast Asian countries in the con‐ text of the current situation in the rest of the world. Currently, the electric car market is at an ad‐ vanced stage of development in regions such as Western Europe, the USA, and China. It should be noted, however, that the number of electric...
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Artur Gańcza dr inż.
PeopleI received the M.Sc. degree from the Gdańsk University of Technology (GUT), Gdańsk, Poland, in 2019. I am currently a Ph.D. student at GUT, with the Department of Automatic Control, Faculty of Electronics, Telecommunications and Informatics. My professional interests include speech recognition, system identification, adaptive signal processing and linear algebra.
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Enterprises of the SME sector in selected years in Poland - entities registered in the REGON system
Open Research DataThe free market economy in Poland, initiated at the turn of the 1980s and 1990s, contributed to a significant increase in the number of private enterprises. During the years of the Polish People's Republic, the number of companies was small, but at the beginning of the 1990s it began to grow rapidly. The following data contains information about number...
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Groundwater flow modelling of multi-aquifer systems for regional resources evaluation: the Gdansk hydogeological system, Poland
PublicationW celu oceny regionalnych zasobów gdańskiego systemu hydrogeologicznego zbudowano matematyczny model przepływu wód. Obszar badań objął około 2800 km2. Dane pozyskano z ponad 1700 otworów badawczych. Na podstawie modelu oszacowano zasoby dla wszystkich pieter wodonośnych: plejstoceńskiego, neogeńsko-paleogeńskiego i kredowego. Na podstawie analizy równania Bredehoef'a ustalono, że aktualna eksploatacja jest zbliżona do poziomu ''zrównoważonego...
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Ensuring sustainable development of urban public transport: A case study of the trolleybus system in Gdynia and Sopot (Poland)
PublicationElectromobility is a vital tool in reducing the environmental impact of transportation. A technologically mature means of public transport is the trolleybus. Based on a case study of the Polish cities of Gdynia and Sopot, this paper explores the factors that influence the development of the trolleybus system. Recent developments of in-motion charging (IMC) technology are analysed what provides a new analytical framework for the...
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Tomasz Janowski dr
PeopleTomasz Janowski is the Head of the Department of Informatics in Management, Gdańsk University of Technology, Poland; Invited Professor at the Department for E-Governance and Administration, University for Continuing Education Krems, Austria; and Co-Editor-in-Chief of Government Information Quarterly, Elsevier. Previously, he was the founder and head of the United Nations University Operating Unit on Policy-Driven Electronic Governance...
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Andrzej Chybicki dr inż.
PeopleA graduate of the Faculty of Electronics, Telecommunications and Informatics at the Gdańsk University of Technology, PhD in technical sciences in the field of IT specializing in distributed data processing in IT . Aimed at exploiting the achievements and knowledge in the field of industrial research. He cooperated with a number of companies including OpeGieka Elbląg, Reson Inc., Powel Sp. z o. o., Wasat, Better Solutions, the European...
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Proposal of a Mobile Medical Waste Incinerator with Application of Automatic Waste Feeder and Heat Recovery System as a Novelty in Poland
PublicationThe paper presents and discusses the issues of medical waste (including hazardous ones) and the problems regarding their proper management in Poland. Inappropriate handling of infectious medical waste directly endangers human health and the environment. Infectious waste must be properly disposed of—in practice, the only method of their disposal available in Poland is a thermal treatment in the incinerators tailored for this purpose....
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Analysis of investment stages along with a construction project management project for an investment task regarding the reconstruction and expansion of the locomotor system rehabilitation center Krzeszowice SPZOZ in Poland
PublicationAutorzy: Gwóźdź-Lasoń Monika, Tkocz Sebastian.
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Evaluation of the Influence of Farming Practices and Land Use on Groundwater Resources in a Coastal Multi-Aquifer System in Puck Region (Northern Poland)
PublicationThis study focuses on the modeling of groundwater flow and nitrate transport in a multi-aquifer hydrosystem in northern Poland, adjacent to Puck Bay (Baltic sea). The main goal was to investigate how changes in land use and farming practices may affect groundwater recharge and submarine groundwater discharge (SGD) to the sea and the associated N-NO3 fluxes. An integrated modelling approach has been developed, which couples the...
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Bogdan Pankiewicz dr hab. inż.
PeopleBogdan Pankiewicz graduated in 1993 from the Department of Electronics at Gdansk University of Technology (GUT) and in 2002 he obtained a doctoral degree in the field of electronics at the Faculty of Electronics, Telecommunications and Informatics at GUT. From the beginning of his career he is associated with GUT: first as an assistant (years 1994-2002) and then as assistant professor (since 2002) at the Faculty of Electronics,...
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VAT rates in selected countries
Open Research DataThis 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.
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Impact of the Cultivation System and Pre-Sprouting of Selected Potato Cultivars on the Physico-Chemical Properties and Enzymatic Activity of Soil in the Conditions of Central-Eastern Poland
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Alternative Modeling of Volunteer Based Systems
PublicationThe canonical approach to model a flow of a voluntary based computing, as presented in Chapter 7 may tax the capacity of the simulator, especially when a more complex model of Voluntary Computing, proposed in [1], is used which would imply that, for typical heterogeneous groups of volunteers, several thousands of threads would have to be run inside the simulator, to mimic closely the behaviour of every volunteer. This chapter presents...
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Polish FDI in Central Asian Countries
PublicationSince gaining independence, Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan gradually opened their markets to foreign investors. Before Poland’s accession to the European Union, the activities of Polish investors in Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan were based on bilateral treaties concluded by Poland with those countries. Later, except Turkmenistan, they were governed by the partnership...