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Search results for: children tax relief
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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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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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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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The use of tax reliefs by entrepreneurs on the example of tax relief for new technologies in the Łódź and Lower Silesian provinces
Open Research DataInformation about 323,152 business entities located in the Łódź and Lower Silesian voivodships, provided by 52 tax offices as part of access to public information. The time range of the survey is 2009-2016. The data describe the level of use of the tax relief for new technologies.
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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 preferences in PIT in numbers 2009-2015
Open Research DataThe follwoing data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Personal Income TAX (PIT) between 2009-2015.
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The level of Knowledge and use of tax exemptions for R&D activities
Open Research DataThe following research data contains the answers of 259 entrepreneurs to questions regarding tax reliefs and exemptions for research and development activities. As part of the study answers to the following questions were obtained:Have you ever used the tax relief for new technologies / R&D?Has your company acquired a license / software (intangible...
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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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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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State tax policy and reform tools as a risk of running a business. Case study based on Polski Ład – Polish tax reform
PublicationThe aim of the article is to describe and present the Polish tax reform introduced at the beginning of 2022. Tax changes introduced in Poland had a strong impact on the risk of running a business in Poland because in their assumption they directly changed the rules of running a business. Due to the pace of the introduced changes, as well as the scope of the reform, the new tax law was subject to numerous criticisms of taxpayers...
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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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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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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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PLANNING AND ANALYSIS OF EARTHQUAKE DISASTER RELIEF WORK IN ETHIOPIA
PublicationThis paper addresses dynamic planning and analysis of earthquake disaster relief work by analysis the disaster throughout the technical and procedural method. And combine this analysis as continues assessment for better input to investigating planning disaster for discontinuous economic growth. This implemented, considering the vulnerability and hazard analysis as a procedural analysis disaster to estimating acceptance risk leveling...
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Agnieszka Landowska dr hab. inż.
PeopleAgnieszka Landowska works for Gdansk University of Technology, FETI, Department of Software Engineering. Her research concentrates on usability, accessibility and technology adoption, as well as affective computing methods. She initiated Emotions in HCI Research Group and conducts resarch on User eXperiene evaluation of applications and other technologies.
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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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Caring for Children with Dravet Syndrome: Exploring the Daily Challenges of Family Caregivers
PublicationWhile Polish studies focus on the symptoms, causes and treatment of people suffering from Dravet syndrome (DS), much less is known about the situation of the family caregivers of DS children. This study was designed to explore the experiences, daily challenges and needs related to caring for DS children. An anonymous self-administered online questionnaire was developed. Thesurvey was completed by 75 family caregivers affiliated...
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Decisional DNA with embedded Relief-F linear regression for knowledge and experience management
PublicationOmowiono zastowania Decyzyjnego DNA, regresji liniowej oraz funkcji RELIEF-F w procesach formalnego modelowania i wspomagania zarzadzania wiedza oraz zarzadzania doswiadczeniem.
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Seafloor relief reconstruction from side scan sonar data
PublicationSide scan sonar is one of the most widely used imaging systems in the underwater environment. It is relatively cheap and easy to deploy, in comparison with more powerful sensors. Although side scan sonar does not provide seafloor bathymetry directly, its records are directly related to seafloor images. In the paper, the method for 3D seafloor relief reconstruction from side scan sonar data is presented. The method is based on the...
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The Use of Unmanned Surface Vessels in Bathymetric Measurements of Waterbodies with Highly Dynamic Seafloor Relief
PublicationThe early 21st century is a time when unmanned surface vessels (USV) are used in various measurement applications. Modern autonomous and unmanned vessels are increasingly often used in bathymetric measurements whose aim is to measure the seafloor with the sufficient positioning accuracy. Therefore, the use of USVs in hydrography can be seen as the beginning of a new era in this regard. This paper presents bathymetric measurements...
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Applications for investigating therapy progress of autistic children
PublicationThe paper regards supporting behavioral therapy of autistic children with mobile applications, specifically applied for measuring the child’s progress. A family of five applications is presented, that was developed as an investigation tool within the project aimed at automation of therapy progress monitoring. The applications were already tested with children with autism spectrum disorder. Hereby we analyse children’ experience...
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Depreciation - underestimated tax optimization tool
PublicationOptymalizacja podatkowa zmierza i pozwala na zmniejszenie obciążeń podatkowych a tym samym na zwiększenie zysku podmiotu gospodarczego. Prowadzenie działalności gospodarczej zazwyczaj wymaga zaangażowania odpowiednio dużych środków finansowych w zakupy składników majątkowych zaliczanych do środków trwałych. Te odnoszone są w koszty działalności poprzez odpisy amortyzacyjne, które stanowią istotny element całości kosztów prowadzonej...
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A measurement system for children endurance tests
PublicationThere are a lot of ethical problems concerning the use of invasive methods for the measurement of a child's body response to physical exercise and physical training. The alternative is are non-invasive methods like ergospirometry or NIRS. The article presents a measurement system dedicated for children endurance tests, composed of a few non-invasive measurement modules, including a temperature measurement module. Temperature is...
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An additional ultrasonographic sign of Hashimoto’s lymphocytic thyroiditis in children
PublicationWe present an additional sonographic sign of Hashimoto’s thyroiditis (HLT), increasing the specifi city of this method in pediatric populations. Methods: A total of 98 children (mean age 12.7 years, range 7–17 years) were selected from the registry of the endocrinology outpatient department. All subjects met the diagnostic criteria for HLT. All children underwent a prospective thyroid ultrasound examination with special attention...
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Stress Detection of Children With ASD Using Physiological Signals
PublicationThis paper proposes a physiological signal-based stress detection approach for children with autism spectrum disorder (ASD) to be used in social and assistive robot inter- vention. Electrodermal activity (EDA) and blood volume pulse (BVP) signals are collected with an E4 smart wristband from children with ASD in different countries. The peak count and signal amplitude features are derived from EDA signal and used in order to detect...
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Which digital games are appropriate for our children?
PublicationChapter contains advice on which digital games are accessible for children with diverse impairments. It providess a process for choosing the device, the game and adjusting it. It might be of use for therapists, techers and caregivers.
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EMBOA - affective loop in Socially Assistive Robotics as an intervention tool for children with autism
e-Learning CoursesThe aim of the training course "Intensive programmes for higher education learner" within the EMBOA project is to familiarise participants with the use of social robots as an intervention tool for children with autism, emotion recognition and the combination of both methods. Students will be informed about the guidelines and results of the project.
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Emotional experiences of family caregivers of children with Dravet syndrome
PublicationBackground: Since the psychosocial implications of Dravet syndrome (DS) are much more serious and far-reaching than in other types of epilepsy, caring for a DS child seriously affects the entire family. This study describes the emotional experiences of family caregivers of DS children and evaluates the way caregiving affects their perceived quality of life. Methods: An anonymous, self-administered...
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Friendly Applications: supporting education of children with autism
PublicationFriendly Applications is a project introducing a family of applications supporting education of children with autism at kindergarten level. The applications were developed as a joint initiative of Gdansk University of Technology and Institute for Child Development, which uses the applications in daily educational activities.
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Robot Eye Perspective in Perceiving Facial Expressions in Interaction with Children with Autism
PublicationThe paper concerns automatic facial expression analysis applied in a study of natural “in the wild” interaction between children with autism and a social robot. The paper reports a study that analyzed the recordings captured via a camera located in the eye of a robot. Children with autism exhibit a diverse level of deficits, including ones in social interaction and emotional expression. The aim of the study was to explore the possibility...
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Tax Policy Tools of Selected European Countries as a Mechanism for Counteracting the Effects of the Crisis Caused by the COVID-19 Disease Pandemic
PublicationCrises play an important role in a economics life. They are common and it is impossible to omit them. This following study investigates the concept of ‘crisis’ in the context of economic situation. This text describes the most important financial crises that took place in the past. After that authors passes on a detailed analysis of the actual corona-crisis and the way that it affects the economy globally. The main goal of this...
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Behaviometrics of Digital Games for Children with Autism Spectrum Disorder
PublicationTe paper reports current stage of the project Automated Terapy Monitoring for Children with Developmental Disorders of Autism Spectrum (AUTMON), that aims at development of methods and tools to allow for the automatic evaluation of the therapy progress among children with autism. Finding objective measures suitable for evaluating therapy progress would let create a system supporting those who diagnose autism and the therapists...
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Caring for Children with Dravet Syndrome: Exploring the Daily Challenges of Family Caregivers
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System supporting behavioral therapy for children with autism
PublicationIn this paper, a system supporting behavioral therapy for autistic children is presented. The system consists of sensors network, base station and a brooch indicating person's emotional states. The system can be used to measure values of physiological parameters that are associated with changes in the emotional state. In the future, it can be useful to inform the autistic child and the therapist about the emotional state of the...
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Real Estate Value Tax Based on the Latvian Experience
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Value addend tax (vat) on medical services and products
PublicationOsoby wykonujące usługi medyczne stają się podatnikami lub wybierają zwolnienie na takich samych zasadach jak każdy inny przedsiębiorca. Ze zwolnienia z podatku VAT do końca 2010roku korzystały wszelkie usługi w zakresie ochrony zdrowia i opieki społecznej. Od 2011r. wprowadzono ściśle określenie zwolnienia z podatku wyłącznie do usług ochrony zdrowia służącym ratowaniu zdrowia jego profilaktyce oraz zachowaniu zdrowia. W związku...
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Geomorphologie-Relief Processus Environnement
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Personal income tax - tax scales in 1992–2019
Open Research DataThe tax rate is the ratio (usually expressed as a percentage) at which a business or person is taxed. There are several methods used to present a tax rate: statory, average, marginal, and effective. These rates can also be presented using different definitions applied to a tax base: inclusive and exclusive.
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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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Anthropogenic transformations of the Bytom area relief in the period of 1883-1994
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Personal income tax - tax scales in 1992–2019
Open Research DataPersonal income tax in Poland is regulated by the Act of July 26, 1991. In addition, the rights and obligations of the taxpayer of this tax result from a number of provisions of the Polish Constitution, many statutes and ratified international agreements and executive regulations. This research data contains information on the amount of tax in Poland...
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Automatic recognition of therapy progress among children with autism
PublicationThe article presents a research study on recognizing therapy progress among children with autism spectrum disorder. The progress is recognized on the basis of behavioural data gathered via five specially designed tablet games. Over 180 distinct parameters are calculated on the basis of raw data delivered via the game flow and tablet sensors - i.e. touch screen, accelerometer and gyroscope. The results obtained confirm the possibility...
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Robot-Based Intervention for Children With Autism Spectrum Disorder: A Systematic Literature Review
PublicationChildren with autism spectrum disorder (ASD) have deficits in the socio-communicative domain and frequently face severe difficulties in the recognition and expression of emotions. Existing literature suggested that children with ASD benefit from robot-based interventions. However, studies varied considerably in participant characteristics, applied robots, and trained skills. Here, we reviewed robot-based interventions targeting...
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Stress Detection of Children with Autism using Physiological Signals in Kaspar Robot-Based Intervention Studies
PublicationThis study aims to develop a stress detection system using the blood volume pulse (BVP) signals of children with Autism Spectrum Disorder (ASD) during robot-based interven- tion. This study presents the heart rate variability (HRV) analysis method to detect the stress, where HRV features are extracted from raw BVP signals recorded from an E4 wristband during interaction studies with the social robot Kaspar. Low frequency power...
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Mobile Activity Plan Applications for Behavioral Therapy of Autistic Children
PublicationThis paper concerns technological support for behavioral therapy of autistic children. A family of tools dedicated for mobile devices is presented, that allows to design and perform an activity schedule in behavioral therapy. The paper describes the main challenges, that were encountered, especially in meeting the non-functional requirements of the application: simplicity, repeatability, robustness, personalization, re-usability...
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Graphical interface adaption for children to explain astronomy proportions and distances
PublicationMobile Science Center is a Polish project that seeks to bring astronomy knowledge to wider social groups through various applications. In its development it is necessary to design a graphical interface that explains a concept that is difficult to assimilate such as spatial proportions and distances. This paper develops a framework to create graphical representations that explain this learning to the target audience of children....
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Automatic Emotion Recognition in Children with Autism: A Systematic Literature Review
PublicationThe automatic emotion recognition domain brings new methods and technologies that might be used to enhance therapy of children with autism. The paper aims at the exploration of methods and tools used to recognize emotions in children. It presents a literature review study that was performed using a systematic approach and PRISMA methodology for reporting quantitative and qualitative results. Diverse observation channels and modalities...
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YOUNG CHILDREN
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Children & Society
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Children Australia
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