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Search results for: corporate tax
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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...
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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 DataInformation 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.
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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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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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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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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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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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COVID-19 tax response of selected European countries
Open Research DataA large part of the aid mechanisms offered by individual European countries in connection with the outbreak of the crisis caused by the COVID-19 pandemic concerned the granting of the so-called tax preferences. It should be noted that a tax preference is any deviation from the adopted tax rules, resulting in a reduction of the final tax burden. The...
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Tax support mechanisms for research and development projects in EU countries
Open Research DataOne of the important areas requiring special support from the state are activities in pro-innovative investments. Tax incentives allocated to research and development are used by practically all European Union countries. Their aim is to persuade entities conducting business activity to invest in the so-called new technologies - defined as the area of...
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Value of tax preferences by areas of support and types of taxes in 2013
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2013.
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Value of tax preferences in 2009-2015 as a percentage of Polish GDP
Open Research DataThis research data shows the percentage of the amount of tax preferences as a percentage of Polish GDP between 2009-2015. The data contained in this dataset has been collected by the Polish Ministry of Finance.
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Value of tax preferences by areas of support and types of taxes in 2014
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2014.
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Value of tax preferences by areas of support and types of taxes in 2011
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2009.
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Value of tax preferences by areas of support and types of taxes in 2009
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2009.
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Value of tax preferences by areas of support and types of taxes in 2010
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2010.
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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...
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Value of tax preferences by areas of support and types of taxes in 2012
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2012.
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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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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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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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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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The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%)
Open Research DataVAT (Value Added Tax) is part of a strictly harmonized tax within the European Union. Under the so-called The Sixth Directive introduced provisions regulating the subject and subject of taxation, tax exemptions and exclusions as well as the tax collection mechanism in all Member States.
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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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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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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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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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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,...
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Accidents, victims and risk levels on regional roads in pomorskie voivodeship, 2019 - Municipality areas
Open Research DataData contain the number of accidents, victims, accident costs divided on municipality areas (119 areas) on regional roads (voivodeship roads) in pomorskie voivodeship in 2019. Measures used to assess the level of social risk are (5 classes: low, low to medium, medium, medium to high, high):
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Accidents, victims and risk levels on regional roads in pomorskie voivodeship, 2019 - Poviat areas
Open Research DataData contain the number of accidents, victims, accident costs divided on poviat areas (16 areas) on regional roads (voivodeship roads) in pomorskie voivodeship in 2019. Measures used to assess the level of social risk are (5 classes low, low to medium, medium, medium to high, high):
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Adsorption and desorption of N2 measurement of MXenes catalysts
Open Research DataData contain results from adsorption and desorption of N2 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...
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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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Video traffic data - Interchange Komorniki (A2-5), Poland, 2018
Open Research DataThe data includes video traffic data registered with 12 video cameras at weaving area (weaving section type A) of the Komorniki interchange within A2 motorway in Poland (interchange of motorway A2 and national road 5), located in the Poznan Agglomeration. The data covers the two days: 8.09.2017 (motorway A2) and 19.09.2017 (road 5).
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XRD patterns of MXenes ashes obtained after TGA measurement
Open Research DataData contain results from XRD measurements of the product (ashes) produced after TGA of MAX Phase, MXene HF, MXene HF/HCl 1:3 and MXene HF/H2SO4 1:3 . The measurements were performed in AERIS PANalytical X-ray diffractometer with Cu-Ka radiation.
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Potential diagnostic utility of recombinant Toxoplasma gondii proteins for detecting anti-Toxoplasma gondii IgG antibodies in horses serum samples
Open Research DataToxoplasmosis is caused by an intracellular protozoan, Toxoplasma gondii, and is a parasitic disease that occurs in all warm-blooded animals, including humans. Toxoplasmosis is one of the most common parasitic diseases of animals and results in reproductive losses. Diagnosis of toxoplasmosis is currently based on serological assays using native antigens...
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Potential diagnostic utility of recombinant Toxoplasma gondii proteins for detecting anti-Toxoplasma gondii IgG antibodies in goat serum samples
Open Research DataToxoplasmosis is caused by an intracellular protozoan, Toxoplasma gondii, and is a parasitic disease that occurs in all warm-blooded animals, including humans. Toxoplasmosis is one of the most common parasitic diseases of animals and results in reproductive losses. Diagnosis of toxoplasmosis is currently based on serological assays using native antigens...
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Measurements of no-load and short-circuit parameters of power transformers with taps
Open Research Data1) The Laboratory LINTE^2 is a large research infrastructure operated by the Faculty of Electrical and Control Engineering at Gdańsk University of Technology, to be found in Gdańsk, Poland (54.3690 N, 18.6130 E).
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Potential diagnostic utility of recombinant Toxoplasma gondii proteins for detecting anti-Toxoplasma gondii IgG antibodies in feline serum samples
Open Research DataToxoplasmosis is caused by an intracellular protozoan, Toxoplasma gondii, and is a parasitic disease that occurs in all warm-blooded animals, including humans. Toxoplasmosis is one of the most common parasitic diseases of animals and results in reproductive losses. Diagnosis of toxoplasmosis is currently based on serological assays using native antigens...
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Isothermal calorimetry data for cement pastes containing pristine Bi2O3/Gd2O3 and silica-coated Bi2O3/Gd2O3 structures
Open Research DataCsv file containing raw calorimetric data determined up to 168 h (Tam Air 3 8-channel isothermal calorimeter) of cement pastes containing Bi2O3+Gd2O3 amd silica-coated Bi2O3-Gd2O3 structures. Sample designation in the .csv file is in line with sample designation in the manuscript associated with dataset.
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XPS data of MXene catalyst
Open Research DataData contain results from XPS measurement of the Ti3C2Tx MXenes produced via acidic etching aluminum from MAX Phase (Ti3C2-Al-Ti3C2-Al-Ti3C2) using 48% HF etching agent (MXene HF). The X-ray spectroscopy (XPS) measurements were conducted using Mg Ka (hn = 1253.6 eV) radiation in a Prevac (Poland) system equipped with a Scienta SES 2002 (Sweden) electron...
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Isothermal calorimetry data for cement pastes containing pristine and silica-coated bismuth oxide (Bi2O3) and gadolinium oxide (Gd2O3) structures
Open Research DataExcel file containing raw calorimetric data determined up to 168 h (Tam Air 3 8-channel isothermal calorimeter) of cement pastes containing variable amount of Bi2O3, Gd2O3, Bi2O3-SiO2 and Gd2O3-SiO2 structures. Sample designation in the Excel file is in line with sample designation in the manuscript associated with dataset.
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GC Chromatograms for isomerization of alpha-pinene
Open Research DataData contain results of the catalytic tests for the isomerization of alpha-pinene for 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,...
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Emotions in polish speech recordings
Open Research DataThe data set presents emotions recorded in sound files that are expressions of Polish speech. Statements were made by people aged 21-23, young voices of 5 men. Each person said the following words / nie – no, oddaj - give back, podaj – pass, stop - stop, tak - yes, trzymaj -hold / five times representing a specific emotion - one of three - anger (a),...
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TF-IDF weighted bag-of-words preprocessed text documents from Simple English Wikipedia
Open Research DataThe SimpleWiki2K-scores dataset contains TF-IDF weighted bag-of-words preprocessed text documents (raw strings are not available) [feature matrix] and their multi-label assignments [label-matrix]. Label scores for each document are also provided for an enhanced multi-label KNN [1] and LEML [2] classifiers. The aim of the dataset is to establish a benchmark...
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IKE1-IKE3 (C-1305 derivatives) inhibitory effect of the Yeast Topoisomerase II relaxation activity
Open Research DataInhibition of Yeast Topoisomerase II were analyzed according to relaxation assay kit from Inspiralis. Briefly, 250 ng of supercoiled pBR322 DNA, 1 mM ATP, 1-200 μM of analyzed compound were mixed with reaction buffer (1 mM Tris-HCl (pH 7.9), 10 mM KCl, 0.5 mM MgCl 2, 0.2 % (v/v) glycerol). The reaction was initiated by the addition of an enzyme, allowed...
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Determination of mechanical properties of Ti13Nb13Zr cubes made with STL technology subjected to uniaxial compression
Open Research DataThe aim of the study was to determine the mechanical properties of Ti13Nb13Zr cubes made with STL technology (3D printing). The experiments were carried out on the Hung Ta universal test machine HT-2402. Cubes with the initial dimensions of 10x10x10 mm were subjected to compression by increasing force to over 80 kN. In various experiments, the angle...
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The profiles and spectrum of aqua solution of tannic acid by HPLC-DAD-MS analysis.
Open Research DataThe profiling of tannic acid is determined by examining the content and proportion / ratio of gallotannins [Aras et al. 2016, Clifford et al. 2007, Gauri et al. 2012, Nishizawa et al. 1982]. In order to check the ion mass distribution (TIC) in an aqueous solution of commercial tannic acid, a direct sample injection (TA) was performed into the mass spectrometer....
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Thermgravimetric analysis (TGA) data of cement pastes containing pristine and silica-coated bismuth oxide and gadolinium oxide particles
Open Research DataThermogravimetric (TGA) data of cement pastes after 2, 7 and 28 days. Samples designations: Control, BG, BG-A and BG-B are associated with the specimen names in the associated publication.
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D-loop sequences retrieved from Canis lupus familiaris mitochondrial genome
Open Research DataCanine mitochondrial genome is built of 16727 bp. Non-coding control region (mtCR), called also D-loop, begins with 15458 nucleotide and ends with 16727 nucleotide. The length of this fragment is 1270 bp (Kim et al., 1998). D-loop region is responsible for replication and transcription of mitochondrial DNA. Mutations that occur within it may cause irregularity...