Search results for: tax rates

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

  Publication

  • P. Kasprzak
  • D. Boike
  • E. Łączek-Tarazewicz
  • J. Wróblewski

  - 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...

  Full text to download in external service

• 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.

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

  Open Research Data

  open access

  • P. Kasprzak

  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. 

• CIT tax rates in Poland, Lithuania, Latvia and Estonia

  Open Research Data

  open access

  • P. Kasprzak

  This dataset contains information on basic corporate tax rates (CIT) in the years 2000 - 2018 in the Baltic countries (Lithuania, Latvia i Estonia) and Poland.

• 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...

• 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...

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

  Open Research Data

  open access

  • P. Kasprzak

  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...

• Journal of Tax Administration

  Journals

  ISSN: 2059-190X

• AUSTRALIAN TAX REVIEW

  Journals

  ISSN: 0311-094X

• EC Tax Review

  Journals

  ISSN: 0928-2750 , eISSN: 1875-8363