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total: 600
Search results for: crises, covid-19, tax, tax policy, tax system
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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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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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Changes in the Local Government System and Regional Policy in Poland
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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 Perception and Attitudes toward COVID-19 Vaccines: A Cross-Sectional Study in Poland
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State security and patriotism vs the implementation of obligations and prohibitions related to covid-19
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Lifestyle Changes among Polish University Students during the COVID-19 Pandemic
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Lung Protection by Cathepsin C Inhibition: A New Hope for COVID-19 and ARDS?
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Coping Styles, Mental Health, and the COVID-19 Quarantine: A Nationwide Survey in Poland
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Project and Prototype of Mobile Application for Monitoring the Global COVID-19 Epidemiological Situation
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Efficiency rating of SG Diagnostics COVID-19 antigen rapid test kit
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Antenatal Classes in the Context of Prenatal Anxiety and Depression during the COVID-19 Pandemic
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Technology Acceptance of MS Teams Among University Teachers During COVID-19
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Corporate social responsibility (CSR) and sustainable development during the Covid-19 pandemic
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Implication of nanotechnology to reduce the environmental risks of waste associated with the COVID-19 pandemic
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Depression among young adults – risks and protective factors in the COVID-19 pandemic
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Evaluation of the BNT162b2 Covid-19 Vaccine in Children 5 to 11 Years of Age
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Home during quarantine: living space weaknesses revealed by COVID-19 pandemic
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Surfactant replacement therapy as promising treatment for COVID-19: an updated narrative review
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Unmasking the COVID-19 pandemic prevention gains: excess mortality reversal in 2022
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Postawy głównych wspólnot protestanckich w Polsce wobec epidemii COVID-19
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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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Study on transmission quality in cellular 4G and 5G networks between 2019–2021: Impact of the COVID-19 pandemic on the level of provided services by operating base transceiver stations
PublicationThe COVID-19 pandemic has significantly limited user mobility, not least among students. Remote learning had a particular impact on resource allocation in relation to using terrestrial cellular networks, especially 4G systems in urban agglomerations. This paper presents the results of a quality evaluation of an outdoor environment, carried out between 2019 and 2021 on the campus of a technical university. Annual studies are conducted...
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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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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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Better Late Than Never: Predictors of Delayed COVID-19 Vaccine Uptake in Poland
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Does Treatment of Sudden Sensorineural Hearing Loss in Patients With COVID-19 Require Anticoagulants?
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The COVID-19 pandemic in the Middle East and North Africa. Old demons in a new bottle
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Theoretical Investigation of the Coronavirus SARS-CoV-2 (COVID-19) Infection Mechanism and Selectivity
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COVID-19 in Patients with Atopic Dermatitis Treated with Dupilumab: Three Cases and a Literature Review
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COVID-19-Associated Pulmonary Aspergillosis in Intensive Care Unit Patients from Poland
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Machine Learning for Control Systems Security of Industrial Robots: a Post-covid-19 Overview
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Brain Fog and Quality of Life at Work in Non-Hospitalized Patients after COVID-19
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Social support against depression in young adults’ group during COVID-19 pandemic.
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Vaccine versus infection – COVID-19-related loss of training time in elite athletes
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Mental health predictors of medical staff in the early stage of COVID-19 pandemic in Poland.
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Safety of Bariatric Surgery in ≥ 65-Year-Old Patients During the COVID-19 Pandemic
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Influence of COVID-19 Pandemic Lockdown on Patients from the Bariatric Surgery Waiting List
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Clinical Training during the COVID-19 Pandemic: Experiences of Nursing Students and Implications for Education
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A review on computer‐aided chemogenomics and drug repositioning for rational COVID ‐19 drug discovery
PublicationApplication of materials capable of energy harvesting to increase the efficiency and environmental adaptability is sometimes reflected in the ability of discovery of some traces in an environment―either experimentally or computationally―to enlarge practical application window. The emergence of computational methods, particularly computer-aided drug discovery (CADD), provides ample opportunities for the rapid discovery and development...
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Zmiany przestrzenne w miastach wywołane pandemią COVID-19 a przestrzenny wymiar rewitalizacji.
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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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Abilities, Motivations, and Opportunities of Furloughed Employees in the Context of Covid-19: Preliminary Evidence From the UK
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COVID-19-Associated Mucormycosis (CAM): Case-Series and Global Analysis of Mortality Risk Factors
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Use of technology by people with dementia and informal carers during COVID‐19: A cross‐country comparison
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The use of technology by people with dementia and informal carers during COVID-19: a cross-country comparison
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Wpływ COVID-19 na skórę: objawy zakażenia, osutki polekowe oraz zapalenie kontaktowe
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Class of 2020 in Poland: Students’ Mental Health during the COVID-19 Outbreak in an Academic Setting
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Coping of Chronically-Ill Patients during the COVID-19 Pandemic: Comparison between Four Groups
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The COVID-19 outbreak and Google searches: Is it really the time to worry about global mental health?
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