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Search results for: IRAP tax
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IRAP tax differentiation in Italian Regions
Open Research DataThe following table presents the widespread differentiation in the standard IRAP rates applied in the particular regions of Italy. The tax rates in the table have been updated to 2019 (Only Regions marked with "*" updated their tax rates to the 2020 tax period as of March 16, 2020).
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IRAQ
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Journal of Tax Administration
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AUSTRALIAN TAX REVIEW
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EC Tax Review
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EJournal of Tax Research
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Journal of Tax Reform
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Nordic Tax Journal
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British Tax Review
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NATIONAL TAX JOURNAL
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World Tax Journal
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Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
PublicationObjective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted in 2017 in Poland among 454 enterprises. I used the zero-inflated negative binomial modelling technique to examine the impact of factors...
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Iran and the Caucasus
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Depreciation - underestimated tax optimization tool
PublicationOptymalizacja podatkowa zmierza i pozwala na zmniejszenie obciążeń podatkowych a tym samym na zwiększenie zysku podmiotu gospodarczego. Prowadzenie działalności gospodarczej zazwyczaj wymaga zaangażowania odpowiednio dużych środków finansowych w zakupy składników majątkowych zaliczanych do środków trwałych. Te odnoszone są w koszty działalności poprzez odpisy amortyzacyjne, które stanowią istotny element całości kosztów prowadzonej...
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INTERNATIONAL TAX AND PUBLIC FINANCE
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Quantitative criteria for needle trap device selection
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Enhanced trap-assisted recombination in organic semiconductors
PublicationAn analytical model to describe the interaction of excitons and charge transfer states with deep traps is formulated for the case of molecular materials. Here, we have considered the influence of a trap-assisted recombination on this phenomenon. The final expression for the effective recombination rate has been derived from the Shockley–Read–Hall theory and kinetic equations which characterize different photophysical processes....
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Fermionized Dipolar Bosons Trapped in a Harmonic Trap
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State tax policy and reform tools as a risk of running a business. Case study based on Polski Ład – Polish tax reform
PublicationThe aim of the article is to describe and present the Polish tax reform introduced at the beginning of 2022. Tax changes introduced in Poland had a strong impact on the risk of running a business in Poland because in their assumption they directly changed the rules of running a business. Due to the pace of the introduced changes, as well as the scope of the reform, the new tax law was subject to numerous criticisms of taxpayers...
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Iran Occupational Health
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Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies
PublicationThis article describes aspects related to the introduction of the latest tax reform in Poland. The changes initiated in January 2022, under the name Polski Ład, concern a wide range of tax changes in Poland. Reform, in a broad sense, is a multidimensional government development program, which is primarily aimed at getting out of the crisis caused by the COVID-19 pandemic and a smooth transition to financing strategic goals in investment...
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Value addend tax (vat) on medical services and products
PublicationOsoby wykonujące usługi medyczne stają się podatnikami lub wybierają zwolnienie na takich samych zasadach jak każdy inny przedsiębiorca. Ze zwolnienia z podatku VAT do końca 2010roku korzystały wszelkie usługi w zakresie ochrony zdrowia i opieki społecznej. Od 2011r. wprowadzono ściśle określenie zwolnienia z podatku wyłącznie do usług ochrony zdrowia służącym ratowaniu zdrowia jego profilaktyce oraz zachowaniu zdrowia. W związku...
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Real Estate Value Tax Based on the Latvian Experience
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A conceptual framework for digital tax administration - A systematic review
PublicationTax administrations worldwide have become highly digitised with a diverse and sophisticated array of e-services to enhance the taxpayer experience. Nevertheless, given the high rates of failure of e-government services, it is critical to understand the factors that are essential to the success of a digital tax system. Drawing on a systematic review of ninety-six publications across the digital taxation, taxation, and information...
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Quantum Correlations of a Few Bosons within a Harmonic Trap
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Udział Architektów IARP w kształceniu studentów architektury
PublicationZawód architekta jest regulowanym zawodem zaufania publicznego. Polskie prawo zezwala na pro-jektowanie w specjalności architektonicznej jedynie osobom posiadającym uprawnienia budowlane i należącym do samorządu zawodowego – Izby Architektów Rzeczpospolitej Polskiej. Izba ta do-prowadziła do ochrony prawnej tytułu „Architekt IARP”. W przypadku architektów, tak jak innych zawodów zaufania publicznego (medycznych czy prawniczych),...
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Shape resonance of the ethylene anion stabilized in a molecular trap
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Impact of the trap–assisted recombination in the perovskite solar cells
PublicationTo achieve the highest performance using perovskite solar cells it is necessary to understand all the dominant mechanisms which affect the operation of solar cell. Here, we have investigated the bulk and interface trap–assisted recombination processes in the solar cells with p–i–n architecture. These studies are based on the numerical and experimental methods to get better understanding of these physical processes. The following results...
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Wojciech Wyrzykowski dr hab.
PeopleWojciech Wyrzykowski is an employee of the Department of Finance at the Faculty of Management and Economics of the Gdańsk University of Technology. He is the author of 70 scientific publications, including 5 monographs, and co-author of 7 monographs. The most important of them reflecting the author's scientific interests include: Tax conditions for the development of entrepreneurship in Poland, Taxes in Poland - outline of the...
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ATA Journal of Legal Tax Research
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Journal of the Australasian Tax Teachers Association
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Journal of Property Tax Assessment and Administration
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Sealing tax collection in Poland and the EU in the years 2008–2018
PublicationThe purpose of this study is to present issues related to sealing tax collection system in Poland and European Union countries as well as OECD members in 2008–2018. The article is divided into four parts, which include: introduction, origin of the problem, implemented solutions and conclusions. It presents the results of the conducted analysis including studies of the literature and empirical data (mainly from OECD, GUS—Polish...
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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublicationThis article is an attempt to present and evaluate tax policy Polish of the years 2015-2020, i.e. the period which resulted in formulating the new government. These time was a period of tax reforms, the introduction of new taxes and public tributes, as well as new mechanisms to control tax collection. Moreover, the policies introduced also concern changes in the level of fiscalism and tax redistribution. The research methods adopted...
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The application of an open tubular trap in analysis of organic air pollutants
PublicationOpisano możliwości wykorzystania odcinka handlowej kapilarnej kolumny chromatograficznej do pobierania próbek analitów z powietrza w celu ich chromatograficznego oznaczenia. Opracowany sposób opary jest na wykorzystaniu techniki równowagowej. Stężenia analitów w badanym medium mogą być obliczone na podstawie znajomości wartości odpowiednich współczynników podziału wyznaczonych w trakcie badań modelowych.
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A simple model of the trap-assisted recombination with the excitonic Auger mechanism
PublicationWe present a simple model of the trap-assisted recombination combined with the excitonic Auger mechanism. It has been shown that only six independent transitions of electrons and holes should be taken into account to describe a combination of the Shockley–Read–Hall (SRH) recombination with this excitonic process. This is in opposition to a well-known model of the SRH mechanism with the free carriers Auger effect via deep states,...
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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State Interventionism in Tax System - Example of Action in a COVID-19 Crisis
PublicationThe following article presents and classifies changes in tax systems of selected countries as well as counts them as the response to the emergence of the crisis caused by the COVID-19 pandemic. Such actions were undertaken the context of state interventionism in the tax system. In order to achieve the objective of presenting the state interventionism in the context of tax rates, an analysis of the literature on the phenomenon described,...
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Decay properties of unstable Tonks-Girardeau gases from a split trap
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An excess electron bound to urea. III. The urea dimer as an electron trap
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Variational ansatz for p-wave fermions confined in a one-dimensional harmonic trap
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Structural funds within the IROP in revitalisation of medium-sized towns in the Pomerania Province
PublicationW artykule przedstawiono wykorzystanie środków na rewitalizację w ramach Zintegrowanego Programu Operacyjnego Rozwoju Regionalnego (ZPORR) na lata 2004-2006 w Województwie Pomorskim w grupie miast średnich (20-50 tys. mieszkańców).
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A STUDY OF THE ORIGINAL AND CONTEMPORARY LAYOUT OF NAZAR GARDEN WITHIN THE CITY OF SHIRAZ, IRAN
PublicationShiraz city was famous for its beautiful gardens that shaped its landscape. Nazar Garden,with its buildings was designed by Karim Khan in the 18th c. The aim of the research wasto compare the size and layout of the Garden during the Zand Period with its contemporary shape. The research was based on literature sources, available plans and an on-sitesurvey.
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Shape resonance of H[sub 2][sup −] anion stabilized in a molecular trap
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Personal Income Tax - Tax rates in 1992–2016
Open Research DataThe dataset contains a list of all tax rates that were in force in Polandin the years 1992-2016. Information on tax-free amountsin individual years and methods of calculating the tax amount with progressive scales in force in the period under review can also be found.
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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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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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''Tak naprawdę''
PublicationPrzeanalizowano kwestię zakłamania w dzisiejszym życiu społecznym i politycznym
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Tax Law Quarterly
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Numerical study of the dependence of thermally stimulated currents in disordered solids on initial trap occupancy
PublicationW pracy zaprezentowano numeryczne badania prądów termicznie stymulowanych (TSC) w nieuporządkowanych ciałach stałych o ciągłym rozkładzie stanów pułapkowych. Układ sztywnych równań różniczkowych opisujących prądy został rozwiązany za pomocą algorytmu Geara. Zbadano zależność TSC od początkowego zapełnienia pułapek i czasu rekombinacji nośników. Z badań wynika, że metoda Fritzschego-Ibaraki, ulepszona przez innych autorów, może...