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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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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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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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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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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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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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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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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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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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Electrical and noise responses of Graphene-Silicon Schottky diodes decorated with Au nanoparticles for light-enhanced sensing of organic gases
Open Research DataGraphene-Silicon Schottky junctions decorated with Au nanoparticles were used for light-enhanced detection of organic tetrahydrofuran and chloroform. Au nanoparticles exhibited localized surface plasmon resonance (LSPR) in the range of yellow light; thus yellow LED (wavelength of 592 nm) was utilized to induce the plasmonic effect, that increased the...
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Molecular differences in mitochondrial DNA (mtDNA) genomes of dogs with malignant mammary tumours
Open Research DataThe aim of this study was to determine molecular defects in mitochondrial DNA with the use of large-scale genome analysis in malignant canine mammary gland tumours and indicate whether these changes were linked with the carcinogenesis process. With the use of the NGS technology, we sequenced 27 samples of mtDNA isolated from blood and tumours obtained...
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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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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.
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Data on the number of submitted declarations divided into electronic and paper between January 2021 and February 2021
Open Research DataThe following data concern the number of declarations submitted between January and February 2021 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.
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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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EEG data recorded in three mental states
Open Research DataElectroencephalographic (EEG) signals were acquired from 17 (14 males, 3 females) participants aged between 20 and 30 years.
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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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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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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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Runner bean (Phaseolus coccineus) histological cross section observations of stems, leaves, and roots using light microscope
Open Research DataThis data set contains images of root crown, root, stem, and leaf cross-sections of runner bean (Phaseolus coccineus). Runner bean seedlings (3-5 cm) were planted on soil amended with poultry (chicken) manure biochars pyrolized at various temperatures (400, 500, and 600 C degrees). Three different poultry manure biochar materials (450, 500, and 600°C)...
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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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Individual investors willingnes to invest in ESG in Poland survey results
Open Research DataThis dataset encompasses Polish citizens, including those being retail investors, attitude toward climate change and ESG investment. Dataset of two waves of the omnibus survey which provides representative database for Poland for February 2021. A specialized polling institute, was subcontracted to conduct the survey using Computer-Assisted Web Interviewing...
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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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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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Chromium FTW dataset
Open Research DataThis dataset contains the results of chromium and nutrients (N and PO4-P) removal in floating treatment wetland microcosm experiment with two cosmopolitan species of parennials: Phragmites australis and Iris pseudacorus.
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Scanning Electrone Microscope images of biochar produced from straw and wood chips
Open Research DataThis dataset contains scanning electron microscope images of two types of biochars derived from waste plant biomass: straw and wood chips. Imaging was performed using a scanning electron microscope, FEI Quanta FEG250. with a SE-ETD detector (secondary electron – Everhart-Thornley detector), using 20 kV accelerating voltage.
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Poultry (chicken) manure biochar - Scanning Electrone Microscope (SEM) images
Open Research DataThis dataset contains scanning electron microscope images of poultry (chicken) manure biochars produced at different temperature conditions (400, 500, and 600 degrees Celsius). Imaging was carried out with an FEI Quanta FEG250 scanning electron microscope equipped with a SE-ETD detector (secondary electron - Everhart-Thornley detector) and a 20 kV accelerating...
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Sorption of ammonia nitrogen and phosphate phosphorous by straw and wood-derived biochars
Open Research DataThis dataset comprises the results of NH4-N and PO4-P sorption kinetics using straw and wood biochars that were pyrolyzed at 450 degrees Celsius. The adsorption capacity (mg/g) and equilibrium concentration (mg/L) are calculated.
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Processes and pathways of nutrients, selected heavy metal and arsenic removal from surface runoff from the agricultural and urban catchments in floating treatment wetlands - microcosm study nutrients results
Open Research DataA dataset containing results of nutrients (N and P) concentrations in synthetic effluents (simulating surface runoff contaminated with nutrients, metals - Cu, Cd, and Pb, and metalloid - As) treated with 4 native macrophytes: Phragmites australis, Iris pseudacorus, Typha latifolia, and Alisma plantago aquatica. Nitrogen and phosphorus (total phosphorus,...
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Self-competence and histrionic self-presentation style
Open Research DataThe database contains the results from N = 2642 respondents who answered demographic questions and completed two questionnaires measuring the general self-competence and the histrionic self-presentation style. The concept of self-competence is considered as a person’s perception of their own ability to behave such that tasks are successfully completed....
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Imaging of the effects of pitting corrosion with the use of AFM
Open Research DataPitting corrosion is a local attack on a metal surface, limited to a point or small area, which appears as a hole. Pitting corrosion is one of the most harmful forms of corrosion due to the fact that it is associated with small, difficult to detect damage, that can even lead to perforation of the structure. A single pit may range in size from micrometers...
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Floating treatment wetland with Equisetum hyemale - performance in nutrients and potentially toxic elements removal
Open Research DataThis data set contains the results of a microcosm experiment with floating treatment wetlands (FTW) conducted under artificial conditions. The goal of this experiment was to determine the effect of stress factors (Pb, As, increased salinity) on the nutrient uptake capacity of Equisetum hyemale in FTW. The ability of E.hyemale to uptake Pb and As was...
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Floating treatment wetlands combined with microbial fuel cells (FTW-MFC) batch experiment: plant microscopy observations
Open Research DataThis data collection includes plant root microscope findings. Species chosen for observation: Iris pseudacorus (IP) and Phragmites australis (PA). The anatomical measurements were taken with an optical microscope (Delta Optical Genetic Pro with 3MP camera; Delta Optical, Poland) that had lens magnifications of 4x and 10x and an ocular magnification...
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Light microscopy observation of emergent macrophytes in floating treatment wetlands combined with microbial fuel cells (FTW-MFC): heavy metals loaded treatments
Open Research DataThis dataset presents the light microscope images of emergent plants (Phragmites australis and Iris pseudacorus) used in floating treatment wetlands combined with microbial fuel cells (FTW-MFC) systems for wastewater treatment and bioenergy generation.
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Barrett-Joyner-Halenda (BJH) and Brunauer-Emmett-Teller (BET) analysis of wood and straw based biochars
Open Research DataThis data set includes the BJH and BET analysis results for straw and wood chips-based biochars generated at 450 Celsius degrees.
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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.