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Search results for: TAX ADMINISTRATION, SYSTEMATIC REVIEW, CONCEPTUAL FRAMEWORK, DIGITAL TAXATION
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Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
PublicationObjective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted in 2017 in Poland among 454 enterprises. I used the zero-inflated negative binomial modelling technique to examine the impact of factors...
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Personal Income Tax - Tax rates in 1992–2016
Open Research DataThe dataset contains a list of all tax rates that were in force in Polandin the years 1992-2016. Information on tax-free amountsin individual years and methods of calculating the tax amount with progressive scales in force in the period under review can also be found.
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Validation of EORTC, CUETO and EAU risk stratification in prediction of recurrence, progression and death of patients with initially non-muscle invasive bladder cancer (NMIBC): a cohort analysis with systematic review.
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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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Broadband/Dual-band Metal-Mountable UHF RFID Tag Antennas: A Systematic Review. Taxonomy Analysis, Standards of Seamless RFID System Operation, Supporting IoT implementations, Recommendations and Future Directions
PublicationThe employment of broadband/dual-band ultra-high frequency (UHF) radio frequency identification (RFID) tag antennas contributes to the growth of RFID technology, with many potential implications, such as the increase of international trade, and reducing costs thereof. This study presents all reported articles on RFID tags for metal objects that can work seamlessly across different countries. Moreover, it addresses all available...
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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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Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity in 2016
Open Research DataA special form of income taxation addressed to the SME sector is the Lump sum on registered income, which is a simplified form of income tax payment for natural persons conducting business activity.The choice of this form of taxation is optional. In 2016, the tax in this form could be paid by taxpayers who in 2015 obtained income from non-agricultural...
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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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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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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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The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%)
Open Research DataVAT (Value Added Tax) is part of a strictly harmonized tax within the European Union. Under the so-called The Sixth Directive introduced provisions regulating the subject and subject of taxation, tax exemptions and exclusions as well as the tax collection mechanism in all Member States.
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International Journal of Public Administration in the Digital Age
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Fighting Administrative Corruption with Digital Government in Sub-Saharan Africa
PublicationAdministrative corruption is a pervasive problem and a major threat to economic and social development around the world, especially in Sub-Saharan Africa which lags behind other regions in various development indicators and is seen as one of the most corrupt regions globally. This paper examines a hypothesis that digital government – the use of digital technology to transform public administration organizations and their relationships...
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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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Digitalization of Building Site Management in the Construction Industry
PublicationWith Industry 4.0, a digital transformation has started in the construction industry. However, 4.0 technologies have difficulties in the integration of digital systems due to the diversity and complexity of the processes in the construction industry. Multidisciplinary work in architectural projects and the need for high productivity require digital renovation planning in the construction industry. The application of the technologies...
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How digital platforms support public values through government-citizen collaboration?
PublicationDigital platforms are becoming a popular means of multi-sided interactions between public institutions and their constituents. By enabling information sharing, consultation, and other forms of government-citizen collaboration, they facilitate co-decision-making and co-creation. Although digital platforms are not, the mechanism through which they can create public value, although important for government institutions and citizens...
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CSR and innovation or CSR as non-technological innovation
PublicationThis chapter investigates the relationship between Corporate Social Responsibility (CSR) and innovation process. There is an ongoing discussion in the literature regarding this relationship, in particular on its one- or bidirectional nature and possible antecedents or mediating factors. This research addresses this gap and aims to provide more conceptual clarity and synthesize the different types of relationships between CSR and...
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Security of Cryptocurrencies: A View on the State-of-the-Art Research and Current Developments
Publication[Context] The goal of security is to protect digital assets, devices, and services from being disrupted, exploited or stolen by unauthorized users. It is also about having reliable information available at the right time. [Motivation] Since the inception in 2009 of the first cryptocurrency, few studies have been undertaken to analyze and review the state-of-the-art research and current developments with respect to the security...
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State Interventionism in Tax System - Example of Action in a COVID-19 Crisis
PublicationThe following article presents and classifies changes in tax systems of selected countries as well as counts them as the response to the emergence of the crisis caused by the COVID-19 pandemic. Such actions were undertaken the context of state interventionism in the tax system. In order to achieve the objective of presenting the state interventionism in the context of tax rates, an analysis of the literature on the phenomenon described,...
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A new concept of contemporary marketing
PublicationPurpose: This conceptual paper aims to propose a new concept of marketing that responds well to the needs of a changing world, taking into account the continuous development of the service economy and the revolution in the development of the Internet and related tools. Methodology/Approach: The proposed concept is based on well-researched theories: service marketing, experience marketing, relationship marketing and digital marketing...
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Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity 2015
Open Research DataTaxation in the form of a lump sum on recorded revenues does not apply to certain types of activity, regardless of their size. We are talking about taxpayers who achieve revenue in whole or in part, among others from on account of running pharmacies, activities in the field of buying and selling foreign exchange values, activities in the field of trade...
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Greencoin – educational information system for ecoinclusion and empowering urban adaptability.
PublicationThe SARS-CoV19 pandemic exposed a broad spectrum of challenges for modern cities, societies and the environment at large. The post-Covid transformation requires new social, ecological and educational solutions, adjusted to modern challenges, but also equipped with technological advances that allow for digital inclusion and sustainable urban development to benefit the local economy and society. Many information systems designed...
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State of the Art of Automated Buses
PublicationUrban transportation in the next few decades will shift worldwide towards electrification and automation, with the final aim of increasing energy efficiency and safety for passengers. Such a big change requires strong collaboration and efforts among public administration, research and stakeholders in developing, testing and promoting these technologies in the public transportation. Working in this direction, this work provides...
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Social Media and Knowledge Sharing – What Do We Know So Far?
PublicationThe aim of this paper is to examine previous studies on topic of social media and how it influences knowledge sharing online and thereafter establish respective body of knowledge. The background investigation has been organized as a theoretical review with qualitative premises. The multi-layered Systematic Literature Review process has been utilized and carried out to fetch the most relevant peer-reviewed researches in the past....
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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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Conceptualizing Digital Government for Social Solidarity
PublicationThis paper motivates the study of the impact of digital government on social solidarity; builds a conceptual foundation with four types of solidarity – group-based, compassionate, instrumental and emphatic; relates digital government to the type and moment – pre-technological, technological and post-technological of solidarity; and puts forward the type-moment frame to study how digital government is supporting social solidarity...
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Measuring the effectiveness of digital communication - social media performance: an example of the role played by AI-assisted tools at a university
PublicationThe aim of the article is to show the role played by AI-powered tools in measuring the effectiveness of digital communication in social media using a university case study. Therefore, a research problem was formulated to identify the metrics (KPIs) used to measure the effectiveness – non-financial outcomes – of digital social media communication at the university using AI tools. The literature review on the role of AI in digital...
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Digitalization and digital skills development patterns. Evidence for European countries
PublicationThis chapter contextualizes the digitalization process and the digital skills concept. It discusses the very process of technology diffusion, emphasizing several unique features of digital technologies that make them globally available. Next, it turns to the digital skills concept, clarifying how and why they reshape the societal and economic landscape. It also briefly addresses the digital divide and skill-biased technological...
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Can the Pandemic Be a Catalyst of Spatial Changes Leading Towards the Smart City?
PublicationThe worldwide spread of Covid‐19 infections has had a pervasive influence on cities and the lives of their residents. The current crisis has highlighted many urban problems, including those related to the functionality of urban structures, which directly affect the quality of life. Concurrently, the notion of “smart cities” is becoming a dominant trend in the discourse on urban development. At the intersection of these two phenomena,...
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Kacper Radziszewski mgr inż. arch.
PeopleIn 2016, he completed his master's studies at the Faculty of Architecture of the Gdańsk University of Technology. Architect. Co-organizer and leader of research workshops in the field of parametric architecture and modern fabrication methods, e.g. at the Faculty of Architecture at the Gdańsk University of Technology, at the Sopot University of Technology, at the Faculty of Architecture at the University of Technology in Bratislava,...
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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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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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Mapping knowledge risks: towards a better understanding of knowledge management
PublicationThis conceptual paper aims to identify, present, and analyze potential knowledge risks organizations might face. With the growing complexity of organizational environments and the plethora of new knowledge risks emerging, this critical but under-researched field of knowledge management (KM) deserves closer attention. The study is based on a critical analysis of the extant literature devoted to knowledge risks, discusses potential...
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Collective creativity in management science
PublicationPurpose: The purpose of this paper is to establish the current state of knowledge on collective creativity in management science on the basis of a systematic literature review. Methodology: A systematic review was performed based on the three-step SPL procedure proposed by Tranfield et al. (2003). Two databases (Scopus and Web of Science) were searched electronically up until March 2022. Based on the secondary data a literature...
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Modeling an Industrial Revolution: How to Manage Large-Scale, Complex IoT Ecosystems?
PublicationAdvancements around the modern digital industry gave birth to a number of closely interrelated concepts: in the age of the Internet of Things (IoT), System of Systems (SoS), Cyber-Physical Systems (CPS), Digital Twins and the fourth industrial revolution, everything revolves around the issue of designing well-understood, sound and secure complex systems while providing maximum flexibility, autonomy and dynamics. The aim of the...
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Extraction of information from born-digital PDF documents for reproducible research
PublicationBorn-digital PDF electronic documents might reasonably be expected to preserve useful data units of their source originals that suffice to produce executable papers for reproducible research. Unfortunately, developers of authoring tools may adopt arbitrary PDF generation strategies, producing a plethora of internal data representations. Such common information units as text paragraphs, tables, function graphs and flow diagrams,...
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Government in the metaverse: Requirements and suitability for providing digital public services
PublicationDigital government comprises all means to enable governments to interact with their constituents digitally. The metaverse provides a virtual reality environment where various activities can be carried out without physically visiting the places of interest, including the public authorities. Yet, how governments can use the metaverse is unknown. This paper aims to extend the understanding of the metaverse architecture requirements...
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Magdalena Ciesielska dr inż.
PeopleMagdalena Ciesielska is an Assistant Professor at the Department of Informatics in Management, Faculty of Management and Economics, Gdańsk University of Technology, Poland. She holds a PhD in Business Economics and Management. Her areas of research and expertise are interdisciplinary and include governance and management of digital government at national, sectoral and local level, open data, digital inclusion, and contribution...
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Data for meta-analysis on interversions reducing car use
Open Research DataThis dataset contains the results of a meta-analysis of reported interventions reducing car use. To standardise intervention effects reported in different scales, the Hedges’ g effect size measure was used (ratio of raw difference in samples’ means and pooled standard deviation). The standardised studies outcomes, along with overall outcome, were...
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Navigating the Complexity: Understanding Social Integration in Smart Communities versus Smart Cities
PublicationThis study delves into the differentiation between smart community and smart city concepts, employing a comprehensive review of conceptual literature. The aim of this study is to identify and deliberate on the nuanced disparities between these two paradigms. By establishing pivotal distinctions, we aim to scrutinize the integration of social aspects in the development and implementation of smart communities. Our findings will offer...
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Whither the need and motivation for open government data (OGD) promotional strategies?
PublicationPurpose It has been underscored in the extant literature that open government data (OGD) has not percolated across the length and breadth of any country, let alone the awareness of the OGD among the stakeholders themselves. In this vein, this study aims to underline the reasons as to why OGD promotion merits consideration apart from underlining the manner in which OGD promotion may be done. Design/methodology/approach Based on...
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Knowledge Societies Policy Handbook
PublicationThe Handbook builds upon existing knowledge and practices to provide policy-makers with an actionable conceptual framework for understanding and assessing the relationships between the Sustainable Development Goals and Knowledge Societies. By identifying gaps as well as strengths, the Handbook will enable countries to more effectively deploy resources and implement appropriate policy measures.
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Knowledge risks inherent in business sustainability
PublicationSince the connection between business sustainability and knowledge risks has not been established in the literature so far, this paper provides a conceptual framework to demonstrate the possible impact of various knowledge risks on business sustainability and offers potential ways to manage and overcome these risks. The aim of this conceptual paper is to address two main questions: What are the potential effects of knowledge risks...
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The culture of excellence and its dimensions in higher education
PublicationPurpose To recognize the existing state of knowledge on a culture of excellence (CoE) in higher education institutions (HEIs) and to define the CoE in HEI and the dimensions that make up that culture. A subsidiary goal is to propose a qualitative tool to measure CoE maturity. Design/methodology/approach The study was based on the qualitative method, the preferred reporting system of systematic reviews and meta-analysis (PRISMA)....
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When digital government matters for tourism: a stakeholder analysis
PublicationDespite the importance of governance processes for destination management and the impact of digital technology on such processes, surprisingly little academic research has explored the use of digital technology to transform public governance in the tourism sector. This conceptual paper fills this gap by conducting a digital government stakeholder analysis for the tourism sector using the digital government evolution model as its...
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ICT-enabled circular economy: conceptualising the links
PublicationThis chapter sets conceptual backgrounds regarding the potentially emerging causal links between digital technologies and circular economy ideas implementation. We argue that digital technologies may constitute an effective element enabling the transformation from linear to circular and environmentally friendly economic activities. This work draws the general picture at the macro and micro level. The macro perspective shows how...
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DATA INTEROPERABILITY AND THE OPEN DATA ECOSYSTEM: ROLES AND RESEARCH AREAS
PublicationSustainability and value-creation are considered important parameters to measure the success of an open data system. Unfortunately, existing open data systems are not meeting their promises to achieve a sustainable and value-based open data system. Van Loenen et al. (2021) proposed a sustainable and value-creating open data ecosystem. According to their study, the open data ecosystem needs to be user-driven, inclusive, circular,...
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Creating Hotel Services from a Perspective of Extraordinary Customer Experience
PublicationThis conceptual article aims to explore the process of providing hotel services in the context of requirements arising from the experience economy. Both the concept of experience marketing and the concept of customer experience management provided a theoretical framework for the discussion. Based on a review of literature and conclusions derived from hotel managers’ experiences, a research model is proposed, which may be of some...
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Framework for Structural Health Monitoring of Steel Bridges by Computer Vision
PublicationThe monitoring of a structural condition of steel bridges is an important issue. Good condition of infrastructure facilities ensures the safety and economic well-being of society. At the same time, due to the continuous development, rising wealth of the society and socio-economic integration of countries, the number of infrastructural objects is growing. Therefore, there is a need to introduce an easy-to-use and relatively low-cost...
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Developing a Framework for the Implementation of Landscape and Greenspace Indicators in Sustainable Urban Planning. Waterfront Landscape Management: Case Studies in Gdańsk, Poznań and Bristol
PublicationUrban landscape (UL) management and urban greenspace (UG) delivery require effective planning tools. The aim of the study is to develop a conceptual framework for the implementation of ecological, structural and visual landscape and greenspace indicators (LGI) in spatial development of urban areas. The UL and UG management provisions in Poland are identified at various levels of urban planning (local, municipal and regional). Furthermore,...