Search results for: corporate tax

• Corporate tax rates (2000-2019) - Greece

  Open Research Data

  open access

  • P. Kasprzak

  Over the past twenty years, Greece has changed the statutory corporate tax rate, which in 2000 was 40%. The 2008 tax reform provided for a gradual reduction of the rate by 1% annually over the period 2010-2014 (from 25% to 20%). This dataset contains data on CIT rates in Greece.

• Corporate income tax in Mexico (1981-1986)

  Open Research Data

  open access

  • P. Kasprzak

  The following dataset contains information about Mexican corporate income tax. The presented data concerns the years 1981-1986.

• Upper corporate income tax rates CIT in EU countries (in%).

  Open Research Data

  open access

  • P. Kasprzak

  In 2000, CIT rates were quite varied; in Ireland and Lithuania it was 24%, and in Germany it was nearly 52%. For all EU countries, the average CIT rate was at the level of 32%, but in the following years the rate decreased to reach the level of around 22.5%. The largest reductions in the CIT rate were introduced by Bulgaria and Germany. Particularly...

• Wojciech Wyrzykowski dr hab.

  People

  Department of Economic Analysis and Finance

  Wojciech 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...

• Tax preferences in CIT in numbers 2009-2015

  Open Research Data

  open access

  • P. Kasprzak

  These data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Corporate Income Tax (CIT) between 2009-2015.

• Personal income tax (PIT) from conducting business activity due to income from real estate rental

  Open Research Data

  open access

  • P. Kasprzak

  The 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)....

• CIT income tax from legal persons / corporations on account of income from renting real estate

  Open Research Data

  open access

  • P. Kasprzak

  The 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)....

• Income tax rates for special activities in Czech Republic

  Open Research Data

  open access

  • P. Kasprzak

  The standard corporate income tax rate is 19%. Since 2015, the tax rates for special activities have changed as follows: the tax rate for pension funds is 0% (with some exemption); The tax regulations define a new so-called "Basic investment fund" and only that particular fund can benefit from the lower tax rate of 5%. Other mutual funds that do not...

• Piotr Kasprzak dr

  People

  Department of Economic Analysis and Finance

  Dr. 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...