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Search results for: tax revenue
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Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity in 2016
Open Research DataA special form of income taxation addressed to the SME sector is the Lump sum on registered income, which is a simplified form of income tax payment for natural persons conducting business activity.The choice of this form of taxation is optional. In 2016, the tax in this form could be paid by taxpayers who in 2015 obtained income from non-agricultural...
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List of administrative and tax preferences for electric vehicles owners in selected European countries
Open Research DataCurrent mechanisms for supporting electric vehicle owners are both economic (in the form of tax reliefs and direct subsidies) as well as administrative and legal. Examples from countries that have opted for different types of incentives present that they have leaded to increased demand for such vehicles. The following dataset is a summary list, including...
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Revenues to the state budget from the sale of shares in state-owned banks in 1994-2000
Open Research DataOn June 14, 1996, a special law was passed on the merger and grouping of certain banks in the form of joint-stock companies. Pursuant to these regulations, the PeKaO S.A. banking group was established, which was the only entity of this type established in this way. Additionally, by the end of 1996, four out of nine regional banks were sold, i.e. Wielkopolski...
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The structure of revenues of non-public universities in 2010 from didactic activity by sources of financing (in%)
Open Research DataIncome from teaching activities of non-public universities accounted for almost 1/5 of income from teaching activities of all types of universities. Non-public universities generated the highest revenues from fees for teaching classes, which accounted for over half of the revenues from this title in relation to all universities.The average cost of education...
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Revenues from operating activities of non-public universities in Poland in 2010 (PLN thousand)
Open Research DataIn 2010, in non-public universities, 90.2% of revenues from operating activities were revenues from teaching activities. Revenues from research activity accounted for 2.8%, and other types of activity accounted for 6.9% of total operating revenues.Income from teaching activities of universities may be obtained from budget subsidies, funds to local governments...
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FTIR spectra of Ce0.9M0.1O2 synthesised by reverse microemulsion method
Open Research DataThe dataset consist of the FTIR spectra of Ce0.9M0.1O2 synthesised by reverse microemulsion method, after calcination at 500 degrees.
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Total annual EU country support for tax credits and child benefits in EUR (2017)
Open Research DataThe inhabitants of Luxembourg can count on the highest support, the smallest - only a dozen or so euros in Bulgaria. Considerable variation also occurs when we consider the help of general support measured in relation to the average salary. In this case, the highest rate is in France (13.7%), and the lowest, similarly to Bulgaria, (only 0.2%).
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Implied Tax Subsidy Rates for Research and Development Expenditure in European OECD Countries (2019)
Open Research DataThe 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....
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Dataset of bibliometric data for a research study on tax research retrived from Web of Science.
Open Research DataThis dataset was created for the purpose of research study on taxation research. Analytical data come from the Web of Science (WoS) databases provided by Clarivate Analytics and was retrived in March 2021.
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Tax on dividend income and income from investments in equity instruments in selected European Union countries
Open Research DataThe following data contains the information about the capital gains tax in selected EU countries. Capital gain is understood as an increase in the value of capital, e.g. as a result of an increase in the prices of securities held on the stock exchange, units of funds, exchange rate differences or other assets. This profit may be specified in nominal...
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The XRD diffraction patterns of Ce0.9M0.1O2 prepared using the reverse microemulsion method
Open Research DataThe dataset includes XRD patterns of Ce0.9M0.1O2 (where M=Mn, Fe, Co, Ni, Cu) nanopowders prepared using the reverse microemulsion method. The powders were precipitated from organic-based solution using tetramethylammonium hydroxide (TMAOH). After the precipitation, the sediment was centrifuged and rinsed with alcohol several times. Precursors powder...
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CIT income tax from legal persons / corporations on account of income from renting real estate
Open Research DataThe 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)....
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Personal income tax (PIT) from conducting business activity due to income from real estate rental
Open Research DataThe 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)....
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SEM images of Mo2Ga2C MAX material
Open Research DataIn the dataset, are included SEM images of molybdenum gallium carbide MAX materials.
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Basic financial categories of non-public universities in 2010 (in PLN thousand)
Open Research DataIn 2010, non-public universities achieved a positive gross and net financial result. In nominal terms, the net financial result decreased compared to 2009 by 43.7%. It was lower than the net financial result of public universities by PLN 348.3 million. and amounted to PLN 148.1 million.
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GDP growth in Iran
Open Research DataThe economy of the Islamic Republic of Iran is one of the fastest growing in the Middle East. Iran should not only be associated with crude oil industry but also other areas of the economy. The sanctions that hindered oil exports from Iran meant that the authorities had to take measures to increase exports of other products. There was an increase in...
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The XRD diffraction patterns of annealed Ce0.9M0.1O2 powders prepared using the reverse microemulsion method
Open Research DataThe dataset includes XRD patterns of Ce0.9M0.1O2 (where M=Mn, Fe, Co, Ni, Cu) nanopowders prepared using the reverse microemulsion method. The powders were precipitated from organic-based solution of nitrates using TMAOH. The sediment was cetrifuged and rinsed with alcohol several times. Powders were dried and calcinated at 500 degrees for 2 h, followed...
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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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Indicator of coverage of expenses with income from contributions in the Social Insurance Fund
Open Research DataThe consequences of the COVID-19 pandemic negatively affected the picture of the financial situation of the Social Insurance Fund. In the period from January to June this year. the fund's expenditure amounted to PLN 130.0 billion, while revenues from premiums and their derivatives amounted to PLN 92.2 billion. As a result, in the first half of this...
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Overproduction of CaStr2p native and His-tag versions.
Open Research DataEnzyme of fungal L-methionine biosynthetic pathway: cystathionine-γ-synthase (CaStr2p) could be exploited as molecular target for antifungal chemotherapy. The goal of the study was to obtain conditions optimal for protein production with the use of prokaryotic cells. The constructed expression plasmids, designed in three different versions: encoding...
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Overproduction of CaMet15p native and His-tag versions.
Open Research DataEnzyme of fungal L-methionine biosynthetic pathway: O-acetylhomoserine sulfhydrylase (Met15p) could be exploited as molecular target for antifungal chemotherapy. The goal of the study was to obtain conditions optimal for protein production with the use of prokaryotic cells. The constructed expression plasmids, designed in three different versions: encoding...
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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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The effect of wax foundation addition to PCL filaments on mechanical properties.
Open Research DataThe dataset includes the effect of wax foundation addition on the basic mechanical properties of the filaments. PCL and wax foundation addition at 10 and 15% were used for extrusion. The mechanical properties of the resulting filaments were evaluated by a double compression test using an Instron model 5543 universal testing machine. Parameters such...
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Overproduction of homoserine O-acetyltransferase (CaMet2p) native and His-tag versions.
Open Research DataEnzyme of fungal L-methionine biosynthetic pathway: homoserine O-acetyltransferase (Met2p) could be exploited as molecular target for antifungal chemotherapy. The goal of the study was to obtain conditions optimal for protein production with the use of prokaryotic cells. The constructed expression plasmids, designed in three different versions: encoding...
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Power of the SMR brainwaves in the mental imagery experiment in sport: the "Your Home Venue" scenario.
Open Research DataThe data were collected to perform research on the neural oscillation during mental imagery in sport. The study's main aim was to examine the cortical correlations of imagery depending on instructional modality (guided vs self-produced) using various sport-related scripts. The research was based on the EEG signals recorded during the session with the...
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Mechanical properties of single V2O5 nanocrystal - nanoindentation measurement in control of the max-load
Open Research DataThe DataSet contains the nanoindentation curves (indentation force Fn vs penetrationPd) for a single V2O5 nanocrystal supported on a substrate. The measurements were performed in control of the maximum load of Berkovich indenter force from 2 to 50 mN.
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Mechanical properties of single V2O5 nanocrystal - nanoindentation measurement in control of the max-depth
Open Research DataThe DataSet contains the nanoindentation curves (indentation force Fn vs penetrationPd) for a single V2O5 nanocrystal supported on a substrate. The measurements were performed in control of the maximum depth of Berkovich indenter penetration: 60, 70, and 100 nm.
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Power of the low alpha brainwaves in the mental imagery experiment in sport: the "Your Home Venue" scenario.
Open Research DataThe data were collected to perform research on the neural oscillation during mental imagery in sport. The study's main aim was to examine the cortical correlations of imagery depending on instructional modality (guided vs self-produced) using various sport-related scripts. The research was based on the EEG signals recorded during the session with the...
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Power of the high alpha brainwaves in the mental imagery experiment in sport: the "Your Home Venue" scenario.
Open Research DataThe data were collected to perform research on the neural oscillation during mental imagery in sport. The study's main aim was to examine the cortical correlations of imagery depending on instructional modality (guided vs self-produced) using various sport-related scripts. The research was based on the EEG signals recorded during the session with the...
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The Use of Sustainability Reporting Instruments in the Global Airline Industry in Financial Year 2019
Open Research DataThis dataset provides an overview of the GRI topic-specific disclosures global passenger airline companies reported in their 2019 financial year sustainability reports and the specific SDGs they addressed. Additionally, it includes information on the frequency of application of other well-known SR instruments (i.e., SASB, IIRC, CDSB, CDP, UNGC, ISO...
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Introduction of SAF-T in selected European countries together with applicable national names
Open Research DataAmong 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.
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Average CIT rate in European Union countries in 2008, 2010, 2012, 2014 and 2016 (in%)
Open Research DataThe following data presents the average CIT rate in European Union countries between 2008-2016 .
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VAT rates in particular member states of the European Union in 2015
Open Research DataUnder European Union law, the minimum standard rate of VAT that Member States can apply is 15%. An upper limit has not been specified. Despite attempts to harmonize the value added tax rates, the range of tax rates applied between countries is large. Currently, Luxembourg uses the lowest standard rate (15%), and Hungary uses the highest (27%). Due to...
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Average price of a book in Poland (2010-2013)
Open Research DataAlthough the Central Statistical Office does not provide detailed data on the growth rate of book prices, the overall comparison, which includes books, newspapers, magazines as well as drawing and painting articles, shows that the average annual price increase in 2011 amounted to 3.3% in this category. Moreover, as noted, the changes to the VAT Act...
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The XAS spectra of O-K edges, M-L edges and Ce-M edges in Ce0.9M0.1O2
Open Research DataThe dataset consists of XAS spectra of O-K edges, M-L edges of Ce0.9M0.1O2 (where M=Mn, Fe, Co, Ni, Cu) synthesised by reverse microemulsion method. XAS spectra were collected at PIRX beamline in SOLARIS National Synchrotron Radiation Centre. Measurements were perfomed under ultra high vacuum in total electron yield (TEY) mode.
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The TPR reduction profile of Ce0.9M0.1O2
Open Research DataThe dataset includes the TPR reduction profiles of Ce0.9M0.1O2 (where M=Mn, Fe, Co, Ni, Cu) nanopowders prepared by the reverse microemulsion method. After the synthesis powders were dried, then calcined at 500 degrees for 2 h. The measurements were carried out in H2/Ar mixture from 100C to 900C. Gas flow:40ml/min and temperature ramp: 10deg/min.
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VAT rates in selected countries
Open Research DataThis dataset contains a list of selected countries with information on the VAT (or similar) tax rate applicable in them. Datarefers to the status as of 30.06.2024.
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Inventory of the existing pavement of sidewalks and roads in the Gdańsk-Oliwa district, with particular emphasis on the location of the "Polanki" market and its direct neighbourhood, stage from 2019 year.
Open Research DataThe document presents short description and a list of paved surfaces (sidewalks and roads) in the Gdańsk-Oliwa district, in the form of tables with a description of the street and materials used. The description consists of 21 tables: one table for each street. The description is mostly supplemented with photographic material. The area of the inventory...
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Gdańsk Abrahama 2017 - video data
Open Research DataGdańsk Abrahama 2017 - video data
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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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Mechanisms for supporting electric vehicle purchasers in selected European countries in 2011-2016
Open Research DataThe European authorities have not developed a single common preference model for electric car buyers within the Union. Different countries have decided on different solutions. The following dataset presents mechanisms for supporting electric vehicle purchasers in selected European countries in years 2011-2016, including both economical (in the form...
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Electrical responses of Graphene-Silicon Schottky diodes toward nitrogen dioxide and tetrahydrofuran under irradiation
Open Research DataGraphene-Silicon Schottky junctions were utilized as gas sensors toward inorganic (nitrogen dioxide) and organic (tetrahydrofuran) gas qualitative and quantitative detection. The electrical responses of the sensors were collected in the form of current-voltage characteristics and measurements of current in time domain for a selected voltage bias. The...
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TGA data of MXenes catalysts
Open Research DataData contain results from TGA measurement of the Ti3C2Tx MXenes produced via acidic etching aluminum from MAX Phase (Ti3C2-Al-Ti3C2-Al-Ti3C2) using different etching agents, HF/HCl and HF/H2SO4 with different weight ratios (1:3, 1:4, and 1:5). The samples were labeled as MXene HF/HCl X:Y and MXene HF/H2SO4 X:Y, where X:Y means the acids weight ratios. ...
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Raman spectra of MXenes catalysts
Open Research DataData contain results from Raman spectroscopy of the Ti3C2Tx MXenes produced via acidic etching aluminum from MAX Phase (Ti3C2-Al-Ti3C2-Al-Ti3C2) using different etching agents, HF/HCl and HF/H2SO4 with different weight ratios (1:3, 1:4, and 1:5). The samples were labeled as MXene HF/HCl X:Y and MXene HF/H2SO4 X:Y, where X:Y means the acids weight ratios. ...
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SEM images of MXene catalysts
Open Research DataData contain results SEM measurements of the Ti3C2Tx MXenes produced via acidic etching aluminum from MAX Phase (Ti3C2-Al-Ti3C2-Al-Ti3C2) using different etching agents, HF/HCl and HF/H2SO4 with different weight ratios (1:3, 1:4, and 1:5). The samples were labeled as MXene HF/HCl X:Y and MXene HF/H2SO4 X:Y, where X:Y means the acids weight ratios. MAX...
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XRD patterns of MXenes catalysts
Open Research DataData contain results from XRD measurements of the Ti3C2Tx MXenes produced via acidic etching aluminum from MAX Phase (Ti3C2-Al-Ti3C2-Al-Ti3C2) using different etching agents, HF/HCl and HF/H2SO4 with different weight ratios (1:3, 1:4, and 1:5). The samples were labeled as MXene HF/HCl X:Y and MXene HF/H2SO4 X:Y, where X:Y means the acids weight ratios....
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Phylogenetic analysis of Oncidieae subtribe - matK plastid region
Open Research DataThe dataset contains alignment and consensus matrix files, and results of phylogenetic analysis of plastid matK region from 186 orchid species considered to belong Oncidieae subtribe. Sequences were assessed from NCBI GeneBank (list of all records with identifiers in the separate file)
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Phylogenetic analysis of Oncidieae subtribe - ITS1-5,8S-ITS2
Open Research DataThe dataset contains alignment and consensus matrix files, and results of phylogenetic analysis of ITS1- 5,8S-ITS2 region from 186 orchid species considered to belong Oncidieae subtribe. Sequences were assessed from NCBI GeneBank (list of all records with identifiers in the separate file)
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Skin Conductance Level (SCL) data collected during mental training of group of 30 athletes
Open Research DataThe dataset contain raw Skin Conductance Level (SCL) data, collected at a frequency of 40 Hz and expressed in units of microsiemens (μS), during mental training of group of 30 athletes, under the project "Psychophysiology of guided and self-produced imagery in sport".
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Biomass of macrophytobentos in the Puck Bay in 2010-2018
Open Research DataThe database contains data on qualitative composition and biomass of macrophytobenthos (flower plants and macroalgae) in samples collected in the Puck Bay area (Gulf of Gdańsk, southern Baltic Sea) at 20 stations between 2010-2018. The database contains information on sampling sites (region, geographical coordinates, depth), sample characteristics (date,...