Search results for: sealing tax collection
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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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Przypisy bibliograficzne w Web of Science Core Collection, Scopus – w zastępstwie bibliografii
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The Collection of Betterment Levies in Relation to the Division of Real Estate in the Rural Commune of Zielona Góra
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Semantic technologies based method of collection, processing and sharing information along food chain
PublicationIn the paper the method of collecting, processing and sharing information along food chain is presented. Innovative features of that method result from advantages of data engineering based on semantic technologies. The source to build ontology are standards and regulations related to food production, and data collected in databases owned by food chain participants. It allows food chain information resources can be represented in...
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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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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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Occurrence and variability of River Habitat Survey features across Europe and the consequences for data collection and evaluation
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Anti-inflammatory drugs in the Vistula River following the failure of the Warsaw sewage collection system in 2019
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Monitoring of volatile organic compounds (VOCs) in atmospheric air. Part II. Sample collection and preparation
PublicationThe paper reviews literature information on air sampling techniques commonly used for monitoring volatile organic compounds (VOCs) levels in atmospheric air. It describes containers for collecting samples of atmospheric air, such as vacuum canisters and bags made from synthetic materials. It discusses dynamic, passive and denudational techniques for sampling analytes from air combining isolation with preliminary enrichment, and...
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Prevalence of human pathogens of the clade Nakaseomyces in a culture collection—the first report on Candida bracarensis in Poland
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THE EFFECT OF THE FRICTION OF THE REFUSE INSIDE THE REFUSE COLLECTION VEHICLE BODY ON THE WORKING PARAMETERS OF THE COMPACTION MECHANISM
PublicationMechanizm prasujący pojazdu do usuwania odpadów z pojemników (w skrócie PUOP) spełnia dwie funkcje. W pierwszym etapie zagęszcza zebrane z pojemników odpady, a następnie przemieszcza je w głąb skrzyni zbiorczej. Znajo-mość właściwości mechanicznych odpadów znajdujących się wewnątrz skrzyni może w znaczący sposób wpłynąć na poprawę wydajności pojazdu. Celem ba-dań było zwiększenie wydajności PUOP poprzez opracowanie w oparciu...
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Electrohydrodynamic flow and particle collection efficiency in a one-sided spike-plate type electrostatic precipitator
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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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Karol Niklas dr hab. inż.
PeopleKarol NIKLAS is a university professor at Gdansk University of Technology (Faculty of Mechanical Engineering and Ship Technology, Institute of Naval Architecture). He defended his master's thesis on Naval Architecture, specialty Design of vessels and yachts in 2007. In 2008, he completed postgraduate studies in the specialty 'Novel Simulation Methods in Engineering' at the Faculty of Applied Physics and Mathematics. In 2014 awarded...
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On the modelling of anisotropy and destructuration of soft clays within the multi-laminate framework.
PublicationZaproponowano nowy model konstytutywny dla słabonośnych gruntów drobnoziarnistych, w którym anizotropię cech wytrzymałościowych połączono ze zmianami struktury szkieletu gruntowego. Model ten został sformułowany w ramach tzw. modeli wielopłaszczyznowych (multi-laminate) bazujących na teorii sprężysto-plastyczności. Przedstawiono praktyczne zastosowanie modelu do obliczeń nasypu drogowego na podłożu słabonośnym metodą elementów...
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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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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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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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Is it time to update the Recommendations of the Polish Society of Forensic Medicine and Criminology on the collection of post-mortem material for toxicological analysis?
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Discovered music collection of Friedrich Wilhelm Jüncke (1842–1897) as the beginning of research into the reconstruction of the old musical inventory
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Structure of partially reduced xPbO (1-x)SiO2 glasses: combined EXAFS and MD study
PublicationWykorzystując połączenie metody EXAFS (extended X-ray absorption finestructure) i symulacji MD (molecular dynamics) zbadano strukturęczęściowo zredukowanych szkieł ołowiowo-krzemianowych o różnejstechiometrii wyjściowej. W wyniku analizy uzyskano szczegółowyopis struktury lokalnej wokół atomów ołowiu i jej zmiany w funkcjiskładu szkła i poziomu redukcji. Określono również jaką tendencjędo aglomeracji w metaliczne klastry wykazują...
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The river water influence on cationic and anionic dyes collection by nickel foam with carbonized metal-organic frameworks and carbon nanotubes
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A collection of directed graphs for the minimum cycle mean weight computation
Open Research DataThis dataset contains definitions of the 16 directed graphs with weighted edges that were described in the following paper: Paweł Pilarczyk, A space-efficient algorithm for computing the minimum cycle mean in a directed graph, Journal of Mathematics and Computer Science, 20 (2020), no. 4, 349--355, DOI: 10.22436/jmcs.020.04.08, URL: http://dx.doi.org/10.22436/jmcs.020.04.08 These...
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Vital and health statistics. Ser. 1: Programs and collection procedures
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Tax Law Quarterly
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Krzysztof Nyka dr hab. inż.
PeopleKrzysztof Nyka, received MSc (1986) PhD (2002) and DSc (2020) degrees in telecommunication and electrical engineering from the Faculty of Electronics, Telecommunications and Informatics (ETI) of Gdańsk University of Technology (GUT), Poland. He is currently an Associate Professor at the Department of Microwaves and Antenna Engineering, Faculty of ETI, GUT. Before his academic career, he worked for the electronic industry (1984-1986). Research...
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Michał Bernard Pietrzak dr hab.
PeopleMichal Pietrzak is head of the Department of Statistics and Econometrics at the Faculty of Economics and Management, Gdańsk University of Technology, and Deputy Editor-in-Chief for Statistical Reviewing of the journals: Oeconomia Copernicana and Equilibrium. Quarterly Journal of Economics and Economic Policy. Until October 2021, he worked as an associate professor at the Faculty of Economic Sciences and Management, Nicolaus...
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Oprawy ze średniowiecznych rękopisów muzycznych w księgozbiorze Jana Bernarda Bonifacia = Medieval musical manuscript leaves as bookbindings in the book-collection of Giovanni Bernardino Bonifacio
PublicationNiniejsza praca zawiera analizę jakościową i ilościową zespołu analogów, składającego się z około 30 druków (XVI wiek), oprawionych w średniowieczne rękopisy muzyczne na pergaminie z zapisem neumatycznym (XIV/XV wiek) z księgozbioru Jana Bernarda Bonifacia (1517-1597), fundatora Biblioteki Rady Miejskiej w Gdańsku (Bibliotheca Senatus Gedanensis). W centrum interesowania autorki znalazły się wyżej wymienione oprawy, a w szczególności...
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Oprawy ze średniowiecznych rękopisów muzycznych w księgozbiorze Jana Bernarda Bonifacia = Medieval musical manuscript leaves as bookbindings in the book-collection of Giovanni Bernardino Bonifacio
PublicationNiniejsza praca zawiera analizę jakościową i ilościową zespołu analogów, składającego się z około 30 druków (XVI wiek), oprawionych w średniowieczne rękopisy muzyczne na pergaminie z zapisem neumatycznym (XIV/XV wiek) z księgozbioru Jana Bernarda Bonifacia (1517-1597), fundatora Biblioteki Rady Miejskiej w Gdańsku (Bibliotheca Senatus Gedanensis). W centrum interesowania autorki znalazły się wyżej wymienione oprawy, a w szczególności...
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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 DataTaxpayers 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...
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Number of tax returns filed by taxpayers obtaining income taxed with a lump sum on income recorded according to sources of income 2011-2015
Open Research DataTaxpayers 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...
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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).
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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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NEW DESIGNS OF MAGNETIC FLUID SEALS FOR RECIPROCATING MOTION
PublicationT he operating conditions of magnetic fluid seals during reciprocating motion are so different from those observed in rotating motion that the use of their conventional structures for reciprocating motion seals yields no good results. The analysis of the sealing mechanism of magnetic fluid seals in reciprocating motion shows that the operation of these seals is affected by the carry-over phenomenon and magnetic fluid...
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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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Budget revenues from selected taxes in 2010–2020
Open Research DataThe 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.
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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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NEW DESIGNS OF CENTRIFUGAL MAGNETIC FLUID SEALS FOR ROTATING SHAFTS IN MARINE TECHNOLOGY
PublicationThe centrifugal magnetic fluid seals have important advantage over the conventional centrifugal seals. They maintain very good sealing capacity at static, medium and high speeds of shaft rotation, with the increased seal lifetime, and minimum torque and static friction. These seals are particularly useful in cases when the angular shaft velocity varies and sometimes decreases to nearly or exactly zero, such as in flywheel applications,...
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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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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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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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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...
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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...