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Search results for: EU, POLAND, CONSUMERS, TAXATION
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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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EU state aid - compatible with the internal market for social reasons
Open Research DataThe dataset encompasses a choice of Polish and foreign bibliography, together with a list of important individual EC decisions issued in the period 2007-2013 on state aid delivered to final consumers for social reasons ( in Poland and in selected UE member states), in form of different financial instruments. Thanks to this compilation the reader is...
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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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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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The assessment of renewable energy in Poland on the background of the world renewable energy sector
PublicationThe issues of the article are associated with the development of the renewable energy source (RES) sector in the world and in Poland. The subject is undoubtedly connected with the problem of the energy transformation taking place in most countries nowadays. Energy transformation processes are mainly associated with an increase in the share of energy production from RES and increased awareness of energy use by end consumers. This...
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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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Consumerism in Poland – a fact or a myth?
PublicationPurpose Consumerism, understood as excessive consumption, poses a vital problem in the world, and requires taking appropriate steps and actions in individual countries depending on the extent and nature of this phenomenon. The purpose of this paper is to examine the phenomenon of consumerism in Poland, with partial reference to other EU countries and to answer the question whether there is consumerism as such in Poland. Design/methodology/approach...
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Civil liability for artificial intelligence products versus the sustainable development of CEECs: which institutions matter?
PublicationThe aim of this paper is to conduct a meta-analysis of the EU and CEECs civil liability institutions in order to find out if they are ready for the Artificial Intelligence (AI) race. Particular focus is placed on ascertaining whether civil liability institutions such as the Product Liability Directive (EU) or civil codes (CEECs) will protect consumers and entrepreneurs, as well as ensure undistorted competition. In line with the...
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The structure of the enterprise sector by size in Poland and the EU-28 in 2017
Open Research DataEnterprises from the SME sector constitute the majority of companies in Poland and in the European Union countries. However, the structure of domestic enterprises in terms of size and industry differs from the EU average. Taking into account the nature of the business in Poland, more companies operate in trade, and lower in services. However, it should...
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The structure of the enterprise sector by size in Poland and the EU-28 in 2017
Open Research DataThe majority (99.8%) of companies in the EU countries are micro, small and medium-sized enterprises - see chart. The situation is similar in Poland, but the structure of the SME sector is slightly different from that observed in the EU. In Poland, the share of micro-enterprises in the total number of enterprises is higher than in the EU countries (95.5%...
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The number of enterprises in Poland and EU countries (in thousands) in 2019
Open Research DataEnterprises from the SME sector constitute the majority of companies in Poland and in the European Union countries. However, the structure of domestic enterprises in terms of size and industry differs from the EU average. The following dataset contains the number of enterprises in Poland and EU countries (in thousands) in 2019.
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Logistics of Transnational Corporations as the Basis of Cooperation Between Ukraine and EU (for Poland Example)
PublicationThe article describes the scientific and theoretical basis for the organization of logistics management of modern international corporations, owning by assets in mining and metallurgical business in Ukraine and Poland; it had been analyzed the influence of transfer pricing mechanism as one of the main factors affecting on the efficiency of the organization of supply chain of resources (Ukrainian semi-finished goods) to ensure uninterrupted...
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The number of enterprises in Poland and EU countries (in thousands) in 2019
Open Research DataEnterprises from the SME sector constitute the majority of companies in Poland and in the European Union countries. However, the structure of domestic enterprises in terms of size and industry differs from the EU average. Taking into account the nature of the business in Poland, more companies operate in trade, and lower in services. However, it should...
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The criteria for evaluation and selection the best tender applied by the authorities in Poland and selected EU countries
PublicationThe aim of the regulation in EU countries concerning public procurement is to ensure efficient spending of funds by evaluating and choosing the most advantageous offer. The aim of the conducted research is to determine the extent the Polish contracting entities benefit from the possibility of broad selection of various criteria for tender evaluation. On the basis of the analysis of 500 notices on work procedures conducted in the...
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Urban regeneration in urban functional areas in Poland as an instrument of implementation of the EU Cohesion Policy
PublicationThis study examines the role of urban regeneration policies in planning and governance within urban functional areas (UFAs) in Poland, in the context of the EU Cohesion Policy (CP). The empirical part of this study is based on comparing the approaches adopted in two Polish regions: Pomerania and Silesia. We describe the first successes but also the bottlenecks of the process, from negotiations and programming up to the implementation...
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Aleksandra Parteka dr hab. inż.
PeopleAbout me: I am an associate professor and head of doctoral studies at the Faculty of Management and Economics, Gdansk University of Technology (GdanskTech, Poland). I got my MSc degree in Economics from Gdansk University of Technology (2003) and Universita’ Politecnica delle Marche (2005), as well as MA degree in Contemporary European Studies from Sussex University (2006, with distinction). I received my PhD in Economics...
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Circular Fashion – Consumers’ Attitudes in Cross-National Study: Poland and Canada
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The Impact of EU Funds on the Development of Business Environment Institutions – Research Results in Pomeranian Voivodeship in Poland
PublicationThe paper presents the main findings of the research conducted to assess the impact of EU funds on development of business environment infrastructure in Pomeranian Voivodeship in Poland, and – indirectly – on the growth of the innovation capacity of Pomeranian entrepreneurs. The research shows that support of ROP PV 2007-2013 contributed to the creation of multifunctional business infrastructure throughout the Pomorskie Voivodship,...
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Structure of the SME sector by economy sectors in Poland and the EU-28
Open Research DataEurostat data show that almost 75% of SMEs in Poland are trade and services, and every seventh enterprise conducts activities related to construction, and every eight - in industry. Comparing the industry structure of Polish companies with the structure of enterprises operating in EU countries, it should be noted that we are characterized by a greater...
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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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Shaping New Generations of Managers and Consumers: CSR Implementation and Higher Education System in Poland
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Sealing tax collection in Poland and the EU in the years 2008–2018
PublicationThe purpose of this study is to present issues related to sealing tax collection system in Poland and European Union countries as well as OECD members in 2008–2018. The article is divided into four parts, which include: introduction, origin of the problem, implemented solutions and conclusions. It presents the results of the conducted analysis including studies of the literature and empirical data (mainly from OECD, GUS—Polish...
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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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The evolution of market integration between the eu and poland - price and trade approach
Publicationw artykule przedstawiono dwa podejscia do mierzenia integracji ekonomicznej tj. podejscie od strony cen i podejscie od strony przepływów handlowych. na podstawie 49 wyselekcjonowanych cen produków oraz danych o wolumenie i wartosci eksportu i importu tych produktów autorki wyliczyły przy zastosowaniu wybranych modeli panelowych stopień rynkowej integracji między Polską a krajami UE15.
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Share of gross value added by factors of production prices generated by the enterprise sector in Poland and in the EU countries in the GDP of individual countries
Open Research DataCompanies operating in the EU countries are characterized by a greater contribution to the creation of GDP than Polish enterprises. Discrepancies in shaping the described value also result from a different industry structure of companies. In other EU countries, more companies are involved in services, and in Poland, enterprises conducting commercial...
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Share of gross value added by factors of production prices generated by the enterprise sector in Poland and in the EU countries in the GDP of individual countries
Open Research DataCompanies operating in the EU countries are characterized by a greater contribution to the creation of GDP than Polish enterprises. Discrepancies in shaping the described value also result from a different industry structure of companies. In other EU countries, more companies are involved in services, and in Poland, enterprises conducting commercial...
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The impact of emigration of Polish employees to other countries of the EU on the situation of employers in Poland
PublicationW opracowaniu próbowano przedstawić skutki migracji młodych ludzi po wejściu Polski do UE na polski rynek pracy. Wskazywano też jakie kroki należałoby podejmować, aby pomniejszyć te negatywne skutki.
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Relevance of the EU Structural Funds’ Allocation to the Needs of Combating Air Pollution in Poland. Analysis of the Operational Programmes of Regions Threatened With Critical Air Pollution from Distributed Energy Sources
PublicationRecent years, the European Environmental Agency, has been reporting air quality parameters in Poland, as the poorest among all the EU countries. Despite of adoption of the EU legislation on energy efficiency and energy performance of buildings, existing legal solutions occur insufficient in reducing air pollution in Polish regions. Lack of an effective schemes supporting complex thermal renovation of buildings, exchange of inefficient...
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Biomass as a reliable renewable energy source in the fulfilling the white paper poland-eu requirements
PublicationZgodnie z wytycznymi z Białej Księgi Unii Europejskiej, wzrost wykorzystania odnawialnych źródeł energii powinien osiągnąć 7,5% w 2010 r. i 14% w 2020 r. o ogólnym zużyciu energii w Polsce. Analizę sytuacji energetycznej Polska w przeszłości i przewidywania zmian globalnych i regionalnych w odniesieniu do produkcji i zużycia energii, prowadzą do wniosku, że biomasa może być możliwym źródłem energii odnawialnej dla realizacji tych...
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System architecture of an INSPIRE-compliant green cadastre system for the EU Member State of Poland
PublicationIn response to the need for a sustainable agricultural policy, which would support activities such as decision making in precise agriculture and mitigation of crop threats, a concept agricultural information system was developed for the area of Poland. This innovative concept, called Green Cadastre (GC), proposes to create a uniform system designed for use on a national scale by both state administration as well as local farmers....
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Is the soil quality monitoring an effective tool in consumers’ protection of agricultural crops from cadmium soil contamination?—a case of the Silesia region (Poland)
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The number of enterprises in Poland and selected EU countries in 2012
Open Research DataIn 2012, Poland was sixth in the ranking of the number of enterprises in selected European Union countries. In total, 22 million companies conduct business in the countries of the Community. However, when analyzing these values in relative numbers (calculated as the number of enterprises per 1000 inhabitants), Poland ranks only 22nd among the Member...
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Summary index of innovations for Poland, Germany and the EU average in 2008-2012
Open Research DataIn 2013, PoƖska became one of the so-called "modest innovators".The table illustrates changes in the innovativeness of the countries in question using the SII indicator.
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Modelling of migration and fate of selected persistent organic pollutans in the Gulf of Gdańsk and the Vistula catchment (Poland): selected results from the EU ELOISE EuroCat project
PublicationW publikacji przedstawiono wyniki pomiarów poziomu stężeń wybranych trwałych zanieczyszczeń organicznych w próbkach wody pobranych z Zatoki Gdańskiej i Wisły. Zamieszczono także opis modelu migracji zanieczyszczeń Co Z Mo - POP. Pokazano także migrację wybranych heksachlorobenzenów i polichlorowanych bifenyli w ekosystemie Zatoki Gdańskiej i Wisły.
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Magdalena Popowska dr
PeopleMagdalena Popowska (PhD) is a researcher and lecturer of Organization Science and Entrepreneurship at the Faculty of Management and Economics of Gdansk University of Technology. For many years she has been in charge of exchange programmes, double degrees and other internationalization activities. In 2008-2016 she was a Vice-Dean for International and Public Affairs and now she is a Dean Proxy for International Cooperation. Her...
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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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Modeling of traffic safety indictors on Polish national road network
PublicationAlthough decreased from 2001 to 2013, Poland’s road deaths improved at a slower rate than the rest of the EU, leaving Poland as one of the worst road safety performing countries in the EU. The national road network in Poland, despite the dynamic transformation and development, still does not conform to the EU safety standards. Similar situation exists in other EU countries, particularly those in Central and Eastern Europe. Safety...
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The Gini index in Poland in 2008-2017
Open Research DataWhen assessing the level of poverty, one should use indicators presenting indicators of social inequality in terms of income, indicators of prosperity and poverty In Poland, the situation in terms of inequality is improving, but as measured by the Gini coefficient. The coefficient, which ranges from zero to one hundred percent, the higher it is, the...
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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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Process engineering in circular economy
e-Learning CoursesDefinition and principles of the circular economy (CE). The transition from a linear model to a circular model. Business models for the CE. Circular design and innovation. CE assessment carbon footprint, life cycle assessment. Case studies of the cities implementing the CE concept. CE policy and legislation (EU and Poland). Wastewater treatment plants as an element of the CE. Energy and nutrient recovery technologies in wastewater...
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CSR – A FASHION OR REAL COMMITMENT? THE CASE OF POLISH LISTED COMPANIES
PublicationThis article, without claiming to be the ultimate reference, aims at assessing the social commitment of the large and solid financially, listed on the Warsaw Stock Exchange (WSE), Polish companies, on the eve of the implementation of the EU directive on disclosure of non-financial and diversity information (2014/95/EU). The selected companies seem perfect to form a vanguard of CSR in Poland, but the results of the analysis indicate...
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Electricity Supplier Switching Process in Poland – a Process Based on the General Distribution Agreement
PublicationPoland, as a Member State of the European Union, is committed to respect the common rules on the electricity market, among other things. One of the most important examples of these regulations is the perception of energy as a commodity subject to competitive market mechanisms. Competitive processes introduced in the national electricity market enable energy consumers, i.a., choice of electricity supplier under the TPA formula....
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The Application of Fibres from Recycled Postconsumer Tyres for Concrete Reinforcement
PublicationPoland as a Member State is obliged to implement the EU specific environmental legislation focused on the reduction, transport and treatment of waste. The Landfill Directive prohibited the landfilling of whole tyres and their by-products. Although the EU Directive of Waste limits the use of tyres as secondary fuel, Poland is still the EU leader in burning tyres in cement kilns. Post-consumer tyres are utilised in a number of...
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EU state aid within the Rural Development Program 2014-2020
Open Research DataThis dataset is a combination of EU and Polish legislation on the state aid in the agriculture sector, selected literature and few exemples of European Commission decisions on projects initiated in some EC Member States during the budgetary period 2014-2020. Careful reading of the materials will allow to review some effects of the state aid granted...
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Entrepreneurs' intention to use tax relief
Open Research DataThe dataset presents the results of research conducted by the author among Polish entrepreneurs in 2017–2020. The diagnostic survey method was used to collect primary data among enterprises from the SME sector. The measurement instrument was a survey questionnaire developed by the author. This study is a key piece of research. The aim was to examine...
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Joanna Rymaszewska prof. dr hab. n. med.
PeopleCV Joanna Rymaszewska Wroclaw University of Science and Technology, Wroclaw, Poland +48 601 98 26 24, joanna.rymaszewska@pwr.edu.pl orcid.org/0000-0001-8985-3592 2023 → Professor of Wroclaw University of Science and Technology (WUST), Poland 2011 → 2023 Professor of Wroclaw Medical University (WMU), PL 2016 → 2022 Head of the Department of Psychiatry, Wroclaw Medical University 2016 → 2022 Head of the Clinic of Psychiatry,...
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Reactive Energy Billing in Operator Tariffs in Poland
PublicationThe paper describes the current method of reactive energy billing in the tariffs of distribution grid operators in Poland. The current solutions are subject to critical assessment. Issues related to the motivation effect of the current solutions on consumers are analysed. Problems that occur in relation with connecting distributed generators to the distribution grid and challenges related to prosumer billing are indicated.
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Selected Aspects of Biofuels Market and the Electromobility Development in Poland: Current Trends and Forecasting Changes
PublicationThis work presents basic information associated with markets of selected alternative fuels used in transport, such as methyl esters, conventional bioethanol and lignocellulosic bioethanol, and the market of electrical vehicles. Legal conditions, which stimulate development and regulate the mode of functioning of the liquid biofuel market until 2020 are discussed, based on provisions of EU directives. Data on biofuel production...
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Energy Security of Polish Consumers in 2004-2021
PublicationTheoretical background: Energy security is one of the most important components of economic security. It is influenced not only by access to energy sources and the economic situation of the state and the individual consumer. The authors adopted the definition of energy security of an individual consumer as included in the UN report. It states that energy security of an individual consumer is guaranteed when the average consumer...
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Modelling long-term technological transition of Polish power system using MARKAL: Emission trade impact
PublicationThe need for technological transition of electricity production becomes a global problem. However, in coal-dominated Polish power system this need is even more crucial than anywhere, since technical lifetime of the most domestic power plants is ending. In this paper, the impact of the EU Emission Trading Scheme (EU ETS) for CO2 combined with sulfur dioxide (SO2) and nitrogen oxides (NOx) emission trading mechanism on power technology...