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Search results for: SUGAR FEE, STIMULATING FUNCTION, TAXATION, TAX SYSTEM
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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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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublicationThis article is an attempt to present and evaluate tax policy Polish of the years 2015-2020, i.e. the period which resulted in formulating the new government. These time was a period of tax reforms, the introduction of new taxes and public tributes, as well as new mechanisms to control tax collection. Moreover, the policies introduced also concern changes in the level of fiscalism and tax redistribution. The research methods adopted...
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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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Tax system in Poland - current situation and direction of changes
Open Research DataThe study conducted on a group of 259 entrepreneurs from various regions of Poland concerns the opinions of business owners on the current tax situation, as well as potential changes in the tax system.
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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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Tax system in Poland - current situation and direction of changes
Open Research DataThe study conducted on a group of 259 entrepreneurs from various regions of Poland concerns the opinions of business owners on the current tax situation, as well as potential changes in the tax system.
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RESIDENTIAL FUNCTION IN MULTI-CRITERIA MULTIFUNCTIONAL BUILDING SYSTEM DESIGN PROCESS
PublicationThe paper presents the multi-criteria approach in the design process of residential structure as a part of a multifunctional building system. The purpose of work was to broaden the field of multifunctional building system design process. Background for the presented work is to define the direction of architectural growth of the modern city center area where actually are built complex and large capacity structures with a great impact...
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Sustainable Rainwater Management Concept in a Housing Estate with a Financial Feasibility Assessment and Motivational Rainwater Fee System Efficiency Analysis
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Implementation of FDTD-compatible Green's function on heterogeneous CPU-GPU parallel processing system
PublicationThis paper presents an implementation of the FDTD-compatible Green's function on a heterogeneous parallel processing system. The developed implementation simultaneously utilizes computational power of the central processing unit (CPU) and the graphics processing unit (GPU) to the computational tasks best suited to each architecture. Recently, closed-form expression for this discrete Green's function (DGF) was derived, which facilitates...
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Decision Support System to Improve the Effectiveness of Chemical Control Against Cutworms in Sugar Beet
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Novel analytical approach for real-time monitoring of volatile Maillard reaction products emitted from the sugar-amino acid model system using proton transfer reaction mass spectrometry
PublicationIn the presented research, volatile Maillard reaction products formation in the two sugar-amino acid model systems, namely glucoselysine and ribose-lysine model systems were investigated using proton transfer reaction mass spectrometry. Obtained data were supported by the reference method, i.e., UV/Vis spectrometry. A number of volatile organic compounds were selected based on the correlation of the effect of Maillard reaction...
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A concept of a decision function discovery method in a workflow system
PublicationW pracy przedstawiono koncepcyjny model wykrywania zalezności funkcynnych pomiedzy elementami systemu przepływu pracy.
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The optimisation of induction heating system based on multiquadric function approximation
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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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A conceptual framework for digital tax administration - A systematic review
PublicationTax administrations worldwide have become highly digitised with a diverse and sophisticated array of e-services to enhance the taxpayer experience. Nevertheless, given the high rates of failure of e-government services, it is critical to understand the factors that are essential to the success of a digital tax system. Drawing on a systematic review of ninety-six publications across the digital taxation, taxation, and information...
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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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A cumulative probability function of instantaneous flicker sensation values measured in the industrial power system supplying the rolling mill motors
Open Research DataThe dataset presents a cumulative probability function CPF of the instantaneous flicker sensation level measured on the bus bars of the main switchgear of the industrial power network for the supply of rolling mills. The data were obtained during an experiment whose purpose was to determine a level of short-term and long-term flicker caused by voltage...
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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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GTR/NBR/Silica Composites Performance Properties as a Function of Curing System: Sulfur versus Peroxides
PublicationIn this work, conventional sulfur and two types of organic peroxides (dicumyl peroxide (DCP) and di-(2-tert-butyl-peroxyisopropyl)-benzene (BIB)) curing systems were used to investigate the possibility for tailoring of the performance properties of GTR/NBR blends reinforced with a variable content of highly dispersive silica (0–30 phr). The curing characteristics, static mechanical and acoustical properties, swelling behavior,...
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Examples of Taxation on Real Estate Properties as an Long-term Investment Asset. Description of Situation in Selected European Countries
PublicationReal estate properties have become the alternative asset for long-term savings and investments. Such investment however is strictly related to risk inter alia taxation policy. The following article describes and discusses both theoretical and practical aspects of long-term investment taxation imposed on real estate market in selected European countries. The article presents the analyses of the taxes including its functions, mechanisms...
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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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Tax rates for the payroll and profit tax for financial institutions Israel 2002-2015
Open Research DataThe following dataset presents the historical tax rates for the payroll and profit tax paid by financial institutions (non-VAT taxation) in Israel. The data presented in the dataset concerns 2002-2015.
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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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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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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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Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies
PublicationThis article describes aspects related to the introduction of the latest tax reform in Poland. The changes initiated in January 2022, under the name Polski Ład, concern a wide range of tax changes in Poland. Reform, in a broad sense, is a multidimensional government development program, which is primarily aimed at getting out of the crisis caused by the COVID-19 pandemic and a smooth transition to financing strategic goals in investment...
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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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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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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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Implied Tax Subsidy Rates for Research and Development Expenditure in European OECD Countries (2019)
Open Research DataThe implied rate of tax credits, developed by the OECD, is one way to measure the extent of R&D tax credits based on spending in different countries. Tax credit rates are measured as the difference between one R&D investment unit and the pre-tax income required to earn commission from that investment unit, assuming the firm is representative....
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An idea of an approach to self-testing of mixed signal systems based on a quadratic function stimulation
PublicationA new approach to self-testing of the analog parts of mixed-signal electronic systems controlled by microcontrollers equipped with an ADC and a DAC is presented. It is based on a BIST and a new fault diagnosis method. A novelty is the use of the DAC as a component of the BIST, allowing to generate a stimulating signal with a quadratic function shape. It contributes to a better extraction of information about the state of the circuit...
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IRAP tax differentiation in Italian Regions
Open Research DataThe following table presents the widespread differentiation in the standard IRAP rates applied in the particular regions of Italy. The tax rates in the table have been updated to 2019 (Only Regions marked with "*" updated their tax rates to the 2020 tax period as of March 16, 2020).
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Use of tax incentives and exemptions - study results
Open Research DataThe study was conducted on a group of 259 entrepreneurs from various regions of Poland. Tha analysis is concerned on aspects related to the level of use of tax incentives in companies. The results contain the following aspects: how often entrepreneurs benefit from tax breaks and exemptions and why are they reluctant to take economic and business advantage...
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The use of low-coherence interferometer for sugar content determination
PublicationIn this article, the implementation of low-coherence interferometer with signal processing in time domain for sugar content determination in aqueous solution is presented. The elaborated measurement set-up was tested with the use of synthesized source made of two low-coherence sources. The use of two sources with dedicated parameters enabled to obtain a proper metrological parameters of the measurement system. The elaborated low-coherence...
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Tax discount for children deducted from income in selected EU countries, available according to the criterion of the number of children (in EUR) in 2017
Open Research DataDespite the far-reaching harmonization of collection mechanisms and the amount of VAT and excise duty rates in the European Union, individual countries, as a rule, conduct individual income tax policies, including a system of reliefs and exemptions. It is worth noting that, as shown below, each European Union country uses at least one method of supporting...
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Application of electronic nose based on fast GC for comparison of aroma profiles of homemade cherry "Nalewka" made with addition of different amount of sugar
PublicationNalewka is a traditional Polish homemade spirit beverage and there are many different recepies for the production of nalewkas. However, it is not knownwhat amount of sugar can have influence of their aroma profiles. There is little information on the comparison of aroma profiles of Polish cherry nalewkas made with addition of different amount of sugar. For this purpose electronic nose based on fast GC has been used. Electronic...
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Application of electronic nose based on fast GC for comparison of aroma profiles of homemade cherry "Nalewka" made with addition of different amount of sugar
PublicationNalewka is a traditional Polish homemade spirit beverage and there are many different recepies for the production of nalewkas. However, it is not knownwhat amount of sugar can have influence of their aroma profiles. There is little information on the comparison of aroma profiles of Polish cherry nalewkas made with addition of different amount of sugar. For this purpose electronic nose based on fast GC has been used. Electronic...
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Potential direction of changes in tax incentives
Open Research DataThe study conducted on a group of 259 entrepreneurs concerned exploring the potential direction of changes in the scope of the tax incentive system in Poland. The results of the study include answers to questions about the mechanisms of tax reliefs used so far, as well as the potentialn direction of changes in this respect.
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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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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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Synthesis of 2-amino-2,6-dideoxy-D-glucitol-6-sulfonic acid as a potential antifungal agent.
PublicationGlucosamine-6P (GlcN-6P) synthase catalyzes the first committed step in the biosynthetic pathway leading to the formation of UDP-GlcNAc, a sugar nucleotide precursor providing D-glucosamine for the formation of chitin and manoproteins. 2-Amino-2,6-dideoxy-D-glucitol-6-sulfonic acid is an analog of 2-amino-2-deoxy-D-glucitol 6-phosphate (GlcN-ol-6-P), a known inhibitor of GlcN-6-P synthase, in which the phosphate group of the latter...
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The usefulness of birch saps from the area of Podkarpacie to produce birch syrup
PublicationIn northern European countries, as well as in North America tree saps of maples and birches are used for the production of syrups. Birch syrups are characterized by a specific aromatic taste and can be used as an addition to sweets, desserts, salads and meats. Attention is paid to the health benefits of birch syrups, mainly for high mineral content. The aim of this study was to evaluate the usefulness of birch saps obtained from...
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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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Dietary behaviour and physical activity policies in Europe: learnings from the Policy Evaluation Network (PEN)
PublicationThe European Policy Evaluation Network (PEN), initiated in autumn 2018, aimed at advancing the evidence base for public policies impacting dietary behaviour, physical activity and sedentary behaviours in Europe. This is needed because non-communicable diseases—the leading cause of global mortality—are substantially caused by physical inactivity and unhealthy dietary behaviours, which in turn are driven by upstream factors that...
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Optimization of combined heat and power (CHP) market allocation: The case of Poland
PublicationCombined heat and power (CHP), that is production of electricity and useful heat in a single thermodynamic process, is a way of primary energy saving and emission reduction. Therefore, promotion of the electricity from high-efficiency cogeneration (CHP-E) was encouraged in the European Union. However, CHP-E promotion mechanisms proved low effectiveness in certain countries, like Poland, where the prices of certificates of origin...
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Effect of Amino Acids and Sodium Chloride on d-Sorbitol in Aqueous Solutions at Different Temperatures: Volumetric and Acoustic Approach
PublicationApparent molar volumes and apparent molar compressibilities for d-sorbitol in (0.05, 0.1, 0.2 and 0.3) mol·kg−1 aqueous solutions of l-alanine, l-cysteine and l-histidine and NaCl have been determined from measurements of solution density at T = (288.15, 298.15, 308.15 and 318.15) K and sound velocity at T = 298.15 K, as a function of the concentration of the sugar alcohol. The data were used to obtain the limiting apparent molar...
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Human-computer interaction approach applied to the multimedia system of polysensory integration
PublicationIn the paper an approach of utilizing an interaction between the human and computer in a therapy of dyslexia and other sensory disorders is presented. Bakker's neuropsychological concept of dyslexia along with therapy methods are reviewed in the context of the Multimedia System of Polysensory Integration, proposed at the Multimedia Systems Department of Gdansk Univ. of Technology. The system is presented along with the training...
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The finite-difference simulation of x-rays propagation through a system of lenses
PublicationThe propagation of X-ray waves through an optical system consisting of 33 aluminum X-ray refractive lenses is considered. For solving the problem, a finite-difference method is suggested and investigated. It is shown that very small steps of the difference grid are necessary for reliable computation of propagation of X-ray waves through the system of lenses. It is shown that the wave phase is a function very quickly increasing...