Filters
total: 524
filtered: 37
Search results for: Legal Reasoning
-
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)....
-
Internal legal acts of technical and medical universities in Poland regulating classes conducted in-person during the Covid-19 pandemic
Open Research DataA database of legal acts and other internal documents of medical and technical universities in Poland regulating the way of organizing in-person or hybrid classes during the COVID-19 pandemic from the summer semester 2019/2020 to the winter semester 2020/2021.Documents were encoded in two separate coding systems using the MAXQDA program for qualitative...
-
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.
-
state aid for broadband infrastructure
Open Research DataThe dataset encompasses a choice of important legal acts, a list of selected bibliography, and a list of important individual sentences issued on the topic of state aid for building the infrastructure and rendering of broadband services during the period 2007-2013 and 2014-2020, as well as beyond, in the EU Member States. Thanks to that the reader gets...
-
Why does the Agile leader mindset matter the most?
Open Research DataThe literature widely states that agility is not as much an issue of the technological-methodological management approach as it is an issue of an employee’s mindset. Given that leaders play a pivotal role in any organization, this study underscores the crucial role of the agile mindset of leaders. It aims to uncover how agile mindset leaders influence...
-
state aid for employment of disadvantaged persons
Open Research DataThe dataset encompassed a choice of the most important legal acts, a list of selected Polish and foreign bibliography, together with a list of important individual EC decisions issued on the topic of state aid dedicated to including persons with disabilities to the labour market in Poland and some UE countries in the period 2001-2019. Thanks to that...
-
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...
-
State aid for entrepreneurs at special economic zones
Open Research DataThe dataset encompasses a choice of important legal acts, a list of selected Polish bibliography and a list of important individual sentences issued on the topic of state aid for entreprenuers investing at special economic zones. Thanks to that the reader gets the possibility do acquire basic knowledge on the above mentioned topic.
-
Number of work permits issued in 2008-2018 by migrant's country of origin
Open Research DataThe scale of the influx of economic migrants to Poland can be proved by data referring to documents enabling legal work, including work permits. In 2018, the most frequently applied for work permit for citizens of eight countries presented in the dataset. The table contains data on the number of permits issued in the years 2008-2018.
-
State aid for coal mines in Poland
Open Research DataThe dataset encompassed a choice of important legal acts, a list of selected Polish and foreign bibliography and a list of important individual decisions issued on the topic of state aid for coal mines in Poland in the period 1998-2018. Thanks to that the reader gets the possibility do acquire basic knowledge on the above mentioned topic.
-
State aid for airports and airlines in the EU
Open Research DataThe dataset encompassed a choice of important legal acts, a list of selected Polish and foreign bibliography and a list of important individual decisions of the EC issued on the topic of state aid forairlines and (regional) airports in EC Member states in the period 2004-2019. Thanks to that the reader gets the possibility do acquire basic knowledge...
-
state aid for entrepreneurs - access to finance
Open Research DataThe dataset encompasses a choice of important legal acts, a list of selected Polish bibliography and a list of important individual sentences issued on the topic of state aid for entreprenuers in the form of better access to finance their development and filling the capital gap. It emcompasses the period 2004-2020 Thanks to that the reader gets the...
-
Gross final energy demand from RES, broken down by type of energy
Open Research DataAccording to the forecasts of the Ministry of Economy, taking into account the macroeconomic situation and legal conditions (including the EU Program "20x20x20", the Act on Renewable Energy Sources and the Energy Efficiency Act), power plants producing energy based on renewable energy will gain in importance in the coming years. energy sources.
-
state aid for steel sector in the EU
Open Research DataThe dataset encompassed a choice of most important UE and Polish legal acts, a list of selected Polish and foreign bibliography and a list of important individual decisions issued on the topic of state aid for steel industry in the UE. The significance of this topic is undoubted, as the steel industry is one of the most important UE production branches....
-
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...
-
UE regional state aid for territories with low standard of living
Open Research DataThe dataset encompassed a choice of important legal acts, a list of selected Polish bibliography and a list of important individual decisions issued on the topic of regional state aid ( for investment purposes) in Poland in the periods 2007- 2013 and 2014- 2020. Thanks to that the reader gets the possibility to acquire basic knowledge on the abovementioned...
-
EU state aid for fisheries and aquaculture in the perspective 2014-2020
Open Research DataThe dataset encompassed a choice of the most important legal acts, a list of selected Polish bibliography, and some examples of decisions issued by the EC on the topic of state aid for fisheries and aquaculture in Poland and in Germany. The data constitute a description of the basic state aid instruments used in practice in the period 2014-2020 for...
-
state aid for projects on heritage conservation
Open Research DataThe dataset encompassed a choice of the most important legal acts in EU law, a list of selected bibliography, together with a list of some interesting individual EC decisions issued on the topic of state aid for heritage conservation in Poland and some UE countries in the period 2007-2013. The reader gets the possibility to acquire basic information...
-
state aid for export activities
Open Research DataThe dataset encompassed a choice of the most important legal acts, a list of selected Polish and foreign bibliography, together with a list of important individual EC decisions issued on the topic of state aid for export credits in Poland and some UE countries in the period 2001-2019. Thanks to that the reader gets the possibility do acquire basic...
-
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)....
-
state aid for research, development and innovation ( R+D+I)
Open Research DataThe dataset encompasses a choice of important legal acts, a list of selected Polish bibliography, some important individual EC decisions issued on the topic of state aid for research, development, and innovation during the budgetary periods 2007-2013 and 2014-2020. Thanks to that the reader gets the possibility to acquire basic knowledge on the abovementioned...
-
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...
-
Difficulties in financing innovation - research results
Open Research DataThe SME sector determines the strength of the Polish economy, still faces many barriers in running a business, they can be social and market barriers, for example: financial barriers, low employee mobility, or limited access to financing sources: legal barriers that result from economic policy difficult for the sector, or conservative economic policy.
-
State aid for shipyards
Open Research DataThe dataset encompassed a choice of the most important legal acts, a list of selected Polish bibliography and a list of important individual decisions issued on the topic of state aid for shipyards in Poland and in selected UE countries. The data constitute a description of the basic state aid instruments used in practise in the period 1999-2018, but...
-
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.
-
state aid for sustainable urban development
Open Research DataThe dataset encompassed a choice of important legal acts with respect on the usage of EFRD for urban projects, a list of selected bibliography as well as a list of selected individual notifications of state aid measures being part of the Sustainable Urban Development Programme in the period 2014- 2020. As a comparison, an example of individual EC decision...
-
Changes in the ownership structure of the banking sector (percentage share) in 1995-2004
Open Research DataAnalyzing the data, one can observe a steadily declining share of the State Treasury in the shareholding structure of banks. In 1995, the state owned over 40% of bank assets (counting directly the share of the State Treasury and indirectly through enterprises organized under state legal persons). At the same time, it should be noted that the NBP is...
-
Tax system in Poland - current situation and direction of changes
Open Research DataThe 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.
-
Detailed results of shaping personnel risk factors in enterprise A
Open Research DataThe data presents the shape of all the researched personnel risk factors in the A enterprise (which was tested by the author). Further considerations should be started with the presentation of the synthesis of the obtained results, which is presented in this research data.
-
Detailed results of shaping personnel risk factors in enterprise B
Open Research DataThe data presents the shape of all the researched personnel risk factors in the B enterprise (which was tested by the author). Further considerations should be started with the presentation of the synthesis of the obtained results, which is presented in this research data.
-
Indicators describing the effectiveness of tax systems of selected OECD countries
Open Research DataThe 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...
-
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.
-
Detailed results of shaping personnel risk factors in enterprise C
Open Research DataThe data presents the shape of all the researched personnel risk factors in the C enterprise (which was tested by the author). Further considerations should be started with the presentation of the synthesis of the obtained results, which is presented in this research data.
-
Compliance with the restrictions during the COVID-19 pandemic in Poland and Sweden
Open Research DataOur study is aimed to check if the difference between Sweden and Poland in trust is related to negative affective reactions to authorities and law antipathy being manifestations of lack of trust and related to value-based legitimacy, behavioral legitimacy and prosocial justification of compliance with the restrictions put on citizens to limit the spread...
-
Lack of control over work and organizational citizenship behavior: overwork climate as a suppressor variable
Open Research DataThis study investigates a suppressor effect in the relationship between lack of control over work and organizational citizenship behavior (OCB). Suppressor effects operate when the addition of a predictor (in our study it is an overwork climate) increases the predictive power of another variable (lack of control over work) in predicting an outcome variable...
-
Attitudes to tree removal on private properties in two Polish cities.
Open Research DataLarge cities are increasingly faced with declining urban tree cover and related problems, such as increased urban heat islands and flash floods. Reducing these phenomena increasingly has to rely on trees located on private property. However, to effectively engage private landowners on these issues, more attention must be paid to understanding their...
-
Entrepreneurs' intention to use tax relief
Open Research DataThe 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...