Search results for: tax relief

• 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 Data

  open access

  • P. Kasprzak

  Information 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.

• AUSTRALIAN TAX REVIEW

  Journals

  ISSN: 0311-094X

• EC Tax Review

  Journals

  ISSN: 0928-2750 , eISSN: 1875-8363

• British Tax Review

  Journals

  ISSN: 0007-1870

• 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...

  Full text available to download

• Entrepreneurs' intention to use tax relief

  Open Research Data

  open access

  • P. Kasprzak

  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...

• Journal of Tax Administration

  Journals

  ISSN: 2059-190X

• EJournal of Tax Research

  Journals

  ISSN: 1448-2398

• Journal of Tax Reform

  Journals

  ISSN: 2412-8872 , eISSN: 2414-9497

• Nordic Tax Journal

  Journals

  eISSN: 2246-1809