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Search results for: INCOME DISTRIBUTION
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Number of tax returns filed by taxpayers obtaining income taxed with a lump sum on income recorded according to sources of income 2011-2015
Open Research DataTaxpayers engaged in non-agricultural business activities benefiting from taxation in the form of a lump sum on recorded income, are required to have and store proofs of purchase of goods, keep a list of fixed assets and intangible assets, records of equipment and, separately for each tax year, a record of revenues. The obligation to keep records of...
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Number of tax returns filed by taxpayers who obtain income taxed with a lump sum on income recorded according to sources of income (2011-2015)
Open Research DataTaxpayers engaged in non-agricultural business activities benefiting from taxation in the form of a lump sum on recorded income, are required to have and store proofs of purchase of goods, keep a list of fixed assets and intangible assets, records of equipment and, separately for each tax year, a record of revenues. The obligation to keep records of...
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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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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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Analysis of cell cycle distribution
Open Research DataThe dataset comprehensively details the distribution of A549, H226, and H460 cell lines in various cell cycle phases following treatment with the IC90 concentration of selected anthraquinones. The analysis was performed using the Flowing Software 2.
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Corporate income tax in Mexico (1981-1986)
Open Research DataThe following dataset contains information about Mexican corporate income tax. The presented data concerns the years 1981-1986.
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Tax income to the Polish state budget in 2010-2019
Open Research DataTax revenues are one of the main sources of state budget revenues (approx. 90%). Therefore thwy create the most important public fund, which is the basis for management in a given budgetary year. One of the main problems of fiscal policy of any state is appropriate coordination of budget revenues with budget expenditures, and hence maintaining budget...
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Personal income tax - tax scales in 1992–2019
Open Research DataThe 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.
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Income tax rates for special activities in Czech Republic
Open Research DataThe 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...
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Personal income tax - tax scales in 1992–2019
Open Research DataPersonal 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...
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Distribution of population by tenure status, 2015 (% of population)
Open Research DataFactor affecting the attractiveness of property market in terms of investment, especially of housing, is the ratio of the number of dwellings owned by the population .In 2015, more than a quarter (26.9%) of the EU population lived in their own housing with credit or mortgages, while over 42% occupied their own residential units without credit or mortgages....
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Upper corporate income tax rates CIT in EU countries (in%).
Open Research DataIn 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...
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Top personal income tax rates (PIT) in EU countries (in%).
Open Research DataWhen 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...
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Plasma models, contribution matrix for detector setup and generated projections for plasma emissivity reconstruction in fusion devices
Open Research DataThe original plasma models for fusion devices, together with the complementary detector setup in the form of a contribution matrix and generated projections. Samples are packed inside a Plasma Tomography Format (PTF) files which is a part of the Plasma Tomography in Fusion Devices Python package, and inside the general JSON format. The constructed dataset...
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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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WIG rate of return histogram and normal distribution curve
Open Research DataThe conducted market analysis covered the period of stock exchange quotations from the beginning of 2010 to the end of 2019 (04/01/2010 - 30/12/2019). Daily data was used, in the form of closing prices of indices operating on the Warsaw Stock Exchange. In order to obtain a complete and generalized picture of the market, the quotations of 4 indices were...
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Poverty rate in Poland in 2008-2016
Open Research DataThe poverty rate in Poland is also systematically falling. According to Eurostat statistics, poor households are considered to have incomes lower than 60% of the average household income in a given country.
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Database of the thermal ablation model
Open Research DataThermal ablation is a low invasive technique which eliminates cancerous tissue using high temperature. The presented database was used to show the temperature distribution for t=600[s] in two cases: when the value of the thermal conductivity of tissue k(x;T) is constant and for the variable k(x;T). In addition, using these data we showed the difference...
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Results of research on the SME sector in the context of applying tax reliefs
Open Research DataThis dataset presents the quantitative results of the survey conducted in the period June 2019 - April 2020. In total, 274 completed survey questionnaires were obtained.
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Spatial distribution of CO2, O2, CO, NO and temperature within a biowaste composting pile
Open Research DataThe dataset contains the color-coded isophlets illustrating the spatial distribution of gas concentrations (CO, CO2, O2 and NO) and the temperature in biowaste composting pile during 6 weeks of process. Four cross sections and two longitudinal cross sections (the left and right sides of the pile) were made using Surfer 10 software (Golden Software,...
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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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Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity 2015
Open Research DataTaxation in the form of a lump sum on recorded revenues does not apply to certain types of activity, regardless of their size. We are talking about taxpayers who achieve revenue in whole or in part, among others from on account of running pharmacies, activities in the field of buying and selling foreign exchange values, activities in the field of trade...
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Measurements of apparent power distribution in a ship power station with two generators working in parallel
Open Research DataThe presented dataset is part of research focusing on the assessment of metrological properties of the instrument, Estimator/Analyzer (E/A v.2), developed and made at the Faculty of Electrical Engineering, Department of Marine Electrical Power Engineering of Gdynia Maritime University. The attached dataset contains processed data, expressing an apparent...
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Measurements of active power distribution in a ship power station with two generators working in parallel
Open Research DataThe presented dataset is part of research focusing on the assessment of metrological properties of the instrument, Estimator/Analyzer (E/A v.2), developed and made at the Faculty of Electrical Engineering, Department of Marine Electrical Power Engineering of Gdynia Maritime University. The attached dataset contains processed data expressing an active...
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Measurements of reactive power distribution in a ship power station with two generators working in parallel
Open Research DataThe presented dataset is part of research focusing on the assessment of metrological properties of the instrument, Estimator/Analyzer (E/A v.2), developed and made at the Faculty of Electrical Engineering, Department of Marine Electrical Power Engineering of Gdynia Maritime University. The attached dataset contains processed data, expressing a reactive...
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Measurement of the temporal and spatial temperature distribution on the surface of PVCP tissue phantom illuminated by laser.
Open Research DataApplication of laboratory set-up for characterisation of thermal properties of optical tissue phantoms during laser irradiation is presented. The produced system utilizes thermographic camera VIGOcam v50 and dermatological laser system with a 975 nm diode laser module. The set-up was used to perform measurements of the temporal and spatial temperature...
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Pore size distribution of PC-X (porous carbon materials obtained at various temperatures)
Open Research DataThese data contain pore size distribution of PC-700 (porous carbon materials obtained at 700°C), PC-800 (porous carbon materials obtained at 800°C) and PC-900 (porous carbon materials obtained at 900°C) analyzed by the nitrogen adsorption/desorption technique.
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Cities that will obtain the highest revenues from PIT in 2021 per capita in thous. PLN
Open Research DataAn 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...
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Measurements of the coefficients of current distribution between two generators operating in parallel in a ship power station
Open Research DataThe presented dataset is part of research focusing on the assessment of metrological properties of the instrument, Estimator/Analyzer (E/A v.2), developed and made at the Faculty of Electrical Engineering, Department of Marine Electrical Power Engineering of Gdynia Maritime University. The attached dataset contains processed data, expressing the coefficients...
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PIT revenues in 2012-2021 in PLN billion
Open Research DataTaxes 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...
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Tax preferences in CIT in numbers 2009-2015
Open Research DataThese 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.
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List of public benefit organizations that in 2020 received 1% of the tax due for 2019
Open Research DataThe 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)...
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Cities that obtain the highest revenues from PIT in 2021 in PLN billion
Open Research DataTax 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.
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Measurements of the coefficients of active power distribution between two generators operating in parallel in a ship power station
Open Research DataThe presented dataset is part of research focusing on the assessment of metrological properties of the instrument, Estimator/Analyzer (E/A v.2), developed and made at the Faculty of Electrical Engineering, Department of Marine Electrical Power Engineering of Gdynia Maritime University. The attached dataset contains processed data, expressing coefficients...
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Particle size distribution (laser granulometry) of pristine bismuth oxide (Bi2O3) and gadolinium oxide (Gd2O3) structures
Open Research DataData contain raw results of particle size distribution (by volume) of Bi2O3 and Gd2O3 particles determined using a laser diffraction method (Malvern Mastersizer 2000, Worcestershire, UK).
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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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Tax preferences in PIT in numbers 2009-2015
Open Research DataThe 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.
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X-ray diffraction (XRD) and particle size distribution (PSD) data of iron oxide (Fe3O4) - magnetite particles
Open Research DataDataset presenting X-ray diffractogram and particle size distribution of nanomagnetite (Fe3O4) iron oxide particles purchased from Sigma Aldrich (637106).X-ray diffraction study was performed with a PRO X-ray diffractometer (X’Pert PRO Philips diffractometer, Co. Ka radiation, Almelo, Holland), while PSD was determined using laser diffraction technique...
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The Gini index in Poland in 2008-2017
Open Research DataWhen assessing the level of poverty, one should use indicators presenting indicators of social inequality in terms of income, indicators of prosperity and poverty In Poland, the situation in terms of inequality is improving, but as measured by the Gini coefficient. The coefficient, which ranges from zero to one hundred percent, the higher it is, the...
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Distribution of Relaxation Times analysis results of impedance measured in function of temperature on porous SrTi0.50Fe0.50O3-d oxygen electrode sintered at 800 °C
Open Research DataThis dataset contains results of Distribution of Relaxation Times analysis (DRT) of impedance of symmetrical cells with porous SrTi0.50Fe0.50O3-d oxygen electrodes sintered at 800 °C. Electrochemical impedance spectroscopy were measured at 800 °C; 750 °C and 700 °C (syntetic air). The DRTTools Matlab GUI, available from prof. Ciucci’s group, was used...
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Distribution of Relaxation Times analysis results of impedance measured at 700 °C on porous SrTi0.30Fe0.70O3-d oxygen electrodes sintered at different temperatures
Open Research DataThis dataset contains results of Distribution of Relaxation Times analysis (DRT) of impedance of symmetrical cells with porous SrTi0.30Fe0.70O3-d oxygen electrodes sintered at different temperatures (800 °C, 900 °C and 1000 °C). Electrochemical impedance spectroscopy were measured at 700 °C (syntetic air). The DRTTools Matlab GUI, available from prof....
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Distribution of Relaxation Times analysis results of impedance measured in function of temperature on porous SrTi0.30Fe0.70O3-d oxygen electrode sintered at 800 °C
Open Research DataThis dataset contains results of Distribution of Relaxation Times analysis (DRT) of impedance of symmetrical cells with porous SrTi0.30Fe0.70O3-d oxygen electrodes sintered at 800 °C. Electrochemical impedance spectroscopy were measured at 800 °C; 750 °C and 700 °C (syntetic air). The DRTTools Matlab GUI, available from prof. Ciucci’s group, was used...
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Distribution of Relaxation Times analysis results of impedance measured at 700 °C on porous SrTi0.50Fe0.50O3-d oxygen electrodes sintered at different temperatures
Open Research DataThis dataset contains results of Distribution of Relaxation Times analysis (DRT) of impedance of symmetrical cells with porous SrTi0.50Fe0.50O3-d oxygen electrodes sintered at different temperatures (800 °C, 900 °C and 1000 °C). Electrochemical impedance spectroscopy were measured at 700 °C (syntetic air). The DRTTools Matlab GUI, available from prof....
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Distribution of Relaxation Times analysis results of impedance measured in function of temperature on porous SrTi0.65Fe0.35O3-d oxygen electrode sintered at 800 °C
Open Research DataThis dataset contains results of Distribution of Relaxation Times analysis (DRT) of impedance of symmetrical cells with porous SrTi0.65Fe0.35O3-d oxygen electrodes sintered at 800 °C. Electrochemical impedance spectroscopy were measured at 800 °C; 750 °C and 700 °C (syntetic air). The DRTTools Matlab GUI, available from prof. Ciucci’s group, was used...
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Distribution of Relaxation Times analysis results of impedance measured at 700 °C on porous SrTi0.65Fe0.35O3-d oxygen electrodes sintered at different temperatures
Open Research DataThis dataset contains results of Distribution of Relaxation Times analysis (DRT) of impedance of symmetrical cells with porous SrTi0.65Fe0.35O3-d oxygen electrodes sintered at different temperatures (800 °C, 900 °C and 1000 °C). Electrochemical impedance spectroscopy were measured at 700 °C (syntetic air). The DRTTools Matlab GUI, available from prof....
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Gini index in selected European Union countries in 2017.
Open Research DataWhen assessing the level of poverty, one should use indicators presenting indicators of social inequality in terms of income, indicators of prosperity and poverty. In Poland, the situation in terms of inequality is improving, but as measured by the Gini coefficient.
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The generalized Suzuki model of the multipath fading channel
Open Research DataThe dataset contains the results of simulations that are part of the research on modelling the multipath fading in the communication channel. The generalized Suzuki fading envelope is generated using the Monte-Carlo simulation (MCS) in the LabVIEW programming environment.
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Distribution of Relaxation Times analysis results of impedance of porous Sr0.86Ti0.65Fe0.35O3 oxygen electrode (sintered at 1000 °C) as a function of measuring temperature at 0.1% pO2
Open Research DataThis dataset contains results of Distribution of Relaxation Times analysis (DRT) of impedance of porous Sr0.86Ti0.65Fe0.35O3 oxygen electrode as a function of measuring temperature at 0.1% pO2. Electrode was sintered at 1000 °C and measured at different temperatures (800 °C, 750 °C, 700 °C).
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Data on the number of submitted declarations divided into electronic and paper between January 2020 and December 2020
Open Research DataThe following data concern the number of declarations submitted between January and December 2020 to the Polish Ministry of Finance. The declarations concern all taxes, including income taxes and VAT. The data has been divided into particular categories, i.e. paper and electronic declarations.