Search results for: tax system - Bridge of Knowledge

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Search results for: tax system

Search results for: tax system

  • State Interventionism in Tax System - Example of Action in a COVID-19 Crisis

    The 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 Data
    open access

    The 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.

  • Tax system in Poland - current situation and direction of changes

    Open Research Data
    open access

    The 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.

  • Indicators describing the effectiveness of tax systems of selected OECD countries

    Open Research Data
    open access

    The 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...

  • Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies

    Publication

    - Year 2022

    This 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

    Publication
    • E. Bassey
    • E. Mulligan
    • A. Ojo

    - GOVERNMENT INFORMATION QUARTERLY - Year 2022

    Tax 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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  • Sealing tax collection in Poland and the EU in the years 2008–2018

    The 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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  • Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland

    Objective: 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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  • Wojciech Wyrzykowski dr hab.

    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...

  • State tax policy and reform tools as a risk of running a business. Case study based on Polski Ład – Polish tax reform

    Publication

    The 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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  • Depreciation - underestimated tax optimization tool

    Publication

    - Year 2007

    Optymalizacja 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...

  • THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015

    Publication

    - Year 2021

    This 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...

  • Real Estate Value Tax Based on the Latvian Experience

    Publication
    • M. Hełdak
    • A. Stacherzak
    • V. Baumane

    - Real Estate Management and Valuation - Year 2015

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  • Value addend tax (vat) on medical services and products

    Publication

    Osoby 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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  • Tax law[w:] Polish Financial Law. Law: The Basic Concepts,

    Publication

    - Year 2019

  • IRAP tax differentiation in Italian Regions

    Open Research Data
    open access

    The 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).

  • Use of tax incentives and exemptions - study results

    Open Research Data
    open access

    The 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...

  • Implied Tax Subsidy Rates for Research and Development Expenditure in European OECD Countries (2019)

    Open Research Data
    open access

    The 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....

  • Potential direction of changes in tax incentives

    Open Research Data
    open access

    The 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.

  • THEORETICAL ASPECTS OF PROGRESSIVE TAXATION

    Publication

    - Year 2017

    The 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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  • 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 Data
    open access

    Despite 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...

  • Tax Policy Tools of Selected European Countries as a Mechanism for Counteracting the Effects of the Crisis Caused by the COVID-19 Disease Pandemic

    Publication

    Crises 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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  • Environmental Taxes and Their Role in the Economics of Sustainable Development

    Publication

    The 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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  • Entrepreneurs' intention to use tax relief

    Open Research Data
    open access

    The 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...

  • Possibility of joint settlement with the spouse / partner in individual EU countries (2017)

    Open Research Data
    open access

    The 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...

  • Examples of Taxation on Real Estate Properties as an Long-term Investment Asset. Description of Situation in Selected European Countries

    Real 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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  • Andrzej Chybicki dr inż.

    A 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...

  • Property sustainable value versus highest and best use analyzes

    Publication
    • M. Walacik
    • M. Renigier‐Biłozor
    • A. Chmielewska
    • A. Janowski

    - SUSTAINABLE DEVELOPMENT - Year 2020

    This article proposes the possibility of applying fuzzy logic theory to perform the tasks of determining the market value of agricultural lands. These tasks are of a multi‐criteria character, as multiple factors are taken into consideration during the land value valuation process. The market value of agricultural land plots, calculated using fuzzy logic methods, can provide a basis for further use in the processes that are directly...

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  • Income tax rates for special activities in Czech Republic

    Open Research Data
    open access

    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...

  • Personal income tax - tax scales in 1992–2019

    Open Research Data
    open access

    The 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.

  • Tax preferences in PIT in numbers 2009-2015

    Open Research Data
    open access

    The 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.

  • Cities that will obtain the highest revenues from PIT in 2021 per capita in thous. PLN

    Open Research Data
    open access

    An example of a tax that is proportionally divided between the state (government administration) and local governments is the personal income tax. The following dataset presents the income tax revenues to the central budget, as well as the cities that obtain the highest income from the above tribute. The COVID-19 pandemic has an impact on the financial...

  • COVID-19 tax response of selected European countries

    Open Research Data
    open access

    A large part of the aid mechanisms offered by individual European countries in connection with the outbreak of the crisis caused by the COVID-19 pandemic concerned the granting of the so-called tax preferences. It should be noted that a tax preference is any deviation from the adopted tax rules, resulting in a reduction of the final tax burden. The...

  • Personal income tax - tax scales in 1992–2019

    Open Research Data
    open access

    Personal 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...

  • Cities that obtain the highest revenues from PIT in 2021 in PLN billion

    Open Research Data
    open access

    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 that operate on the market.

  • Tax rates for the payroll and profit tax for financial institutions Israel 2002-2015

    Open Research Data
    open access

    The 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. 

  • Top personal income tax rates (PIT) in EU countries (in%).

    Open Research Data
    open access

    When analyzing the historical PIT rates, it should be noted that in 2000 the average rate was almost 45%. The highest income tax (approx. 60%) was imposed in Belgium, Denmark, as well as in the Netherlands and France. On the other hand, the lowest (25%) rates were recorded in Estonia and Latvia, which were not yet members of the European Union. In the...

  • Introduction of SAF-T in selected European countries together with applicable national names

    Open Research Data
    open access

    Among the methods used by individual countries in norder to seal the tax collection the introduction of the Standard Audit File for Tax is one of the most important ones. 

  • The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%)

    Open Research Data
    open access

    VAT (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.

  • Corporate tax rates (2000-2019) - Greece

    Open Research Data
    open access

    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.

  • Average CIT rate in European Union countries in 2008, 2010, 2012, 2014 and 2016 (in%)

    Open Research Data
    open access

    The following data presents the average CIT rate in European Union countries between 2008-2016 .

  • Tax preferences in CIT in numbers 2009-2015

    Open Research Data
    open access

    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.

  • The level of Knowledge and use of tax exemptions for R&D activities

    Open Research Data
    open access

    The 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...

  • What entrepreneurs think about tax optimization?

    Open Research Data
    open access

    The study conducted on a group of 259 entrepreneurs concerned the behavioral attitudes of business owners regarding their opinion on tax optimization. From the study we will learn, among others, how tax optimization is defined according to entrepreneurs, their attitude towards it, as well as what optimization actions they have taken so far.

  • Discount for children deducted from tax in selected EU countries, available according to number of children criterion (in EUR) in 2017

    Open Research Data
    open access

    When 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,...

  • Value of tax preferences in 2009-2015 as a percentage of Polish GDP

    Open Research Data
    open access

    This research data shows the percentage of the amount of tax preferences as a percentage of Polish GDP between 2009-2015. The data contained in this dataset has been collected by the Polish Ministry of Finance.

  • Sugar Fee in Poland as an Example of New Fiscal Burdens and Stimulation of Consumer Behaviour

    Publication

    - Year 2021

    During 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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  • List of public benefit organizations that in 2020 received 1% of the tax due for 2019

    Open Research Data
    open access

    The possibility of transferring 1% of personal income tax was introduced by the Act on Public Benefit and Volunteer Work in 2003, and specific provisions specifying who and how can transfer 1% of tax are included in the Personal Income Tax Act. In order to be able to accept 1% of income tax, first of all, the organization (or other authorized entity)...

  • PIT revenues in 2012-2021 in PLN billion

    Open Research Data
    open access

    Taxes 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...

  • Value of tax preferences by areas of support and types of taxes in 2013

    Open Research Data
    open access

    These data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2013.