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Search results for: tax system
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CYBERNETICS AND SYSTEMS
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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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Bożena Kostek prof. dr hab. inż.
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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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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 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.
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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.
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A system automating repairs of IT systems
PublicationThis paper presents two problems that are important nowadays: the problem of IT systems monitoring and the problem of repairing them. It shows the developed solution, aimed to automate the existing industrial repair process and to integrate it with the existing monitoring solutions and mechanisms. Described solution is a part of a bigger whole, called the Repair Management Framework (RMF). This paper presents also briefly a case...
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System translacji danych taryfikacyjnych z systemów VoIP do systemu taryfikacyjnego DGT
PublicationCoraz większy udział w rynku usług telekomunikacyjnych technologii VoIP wymusza rozwiązywanie nowych problemów. Jednym z nich jest proces taryfikacji, a następnie przetwarzanie danych z tym związanych. W niniejszej pracy przedstawiono rozwiązanie, w którym dane taryfikacyjne wygenerowane w systemie VoIP można przenieś do profesjonalnego systemu, który jest wykorzystywany w klasycznej telefonii. Następnie wykorzystując ten system...
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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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Zdzisław Kowalczuk prof. dr hab. inż.
PeopleZdzislaw Kowalczuk received his M.Sc. degree in 1978 and Ph.D. degree in 1986, both in Automatic Control from Technical University of Gdańsk (TUG), Gdańsk, Poland. In 1993 he received his D.Sc. degree (Dr Habilitus) in Automatic Control from Silesian Technical University, Gliwice, Poland, and the title of Professor from the President of Poland in 2003. Since 1978 he has been with Faculty of Electronics, Telecommunications and Informatics...
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INTERNATIONAL TAX AND PUBLIC FINANCE
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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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TELECOMMUNICATION SYSTEMS
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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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Andrzej Czyżewski prof. dr hab. inż.
PeopleProf. zw. dr hab. inż. Andrzej Czyżewski jest absolwentem Wydziału Elektroniki PG (studia magisterskie ukończył w 1982 r.). Pracę doktorską na temat związany z dźwiękiem cyfrowym obronił z wyróżnieniem na Wydziale Elektroniki PG w roku 1987. W 1992 r. przedstawił rozprawę habilitacyjną pt.: „Cyfrowe operacje na sygnałach fonicznych”. Jego kolokwium habilitacyjne zostało przyjęte jednomyślnie w czerwcu 1992 r. w Akademii Górniczo-Hutniczej...
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EDS1-Dependent Cell Death and the Antioxidant System in Arabidopsis Leaves is Deregulated by the Mammalian Bax
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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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Rozwój medycznego systemu komputerowego Endoscopy Recommender System
PublicationPrzedstawiono rozwój medycznego systemu komputerowego do badań endoskopowych Endoscopy Recommender System ze szczególnym zwróceniem uwagi na rozwój architektury systemu i bazy danych. Opisano wpływ ewolucji technologii i wymagań systemowych na podejście do magazynowania i zarządzania danymi pacjentów. Omówiono architekturę nowego systemu oraz metodologię wprowadzania zmian w systemie.
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Systemy dyspozytorskie nowej generacji - system trankingowy LTE
PublicationReferat dotyczy rozwiązań systemów trankingowych-dyspozytorskich opartych na infrastrukturze LTE. W pierwszej części omówiono rozwiązanie w postaci odrębnego systemu trankingowego LTE, natomiast w drugiej opisano propozycję rozwiązania systemu trankingowego w ramach ogólnie dostępnej sieci LTE. Scharakteryzowano również problem integracji takiego systemu z systemem TETRA lub DMR.
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RELIABILITY ENGINEERING & SYSTEM SAFETY
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International Journal of System of Systems Engineering
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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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Real Estate Value Tax Based on the Latvian Experience
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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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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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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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Piotr Grudowski dr hab. inż.
PeopleProfessor Dr hab. Eng. Piotr Grudowski heads the Department of Quality and Commodity Management at the Faculty of Management and Economics of Gdansk University of Technology. In the years 1987-2009 he worked at the Faculty of Mechanical Engineering of the Gdansk University of Technology, where he obtained a doctoral degree in technical sciences in the discipline of construction and operation of machines and he headed the Department...
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An application of multi-agent system for ship’s power systems design
PublicationDesign process of transport ship power system consists of structure (topology) and component elements selection. Compliance with the requirements for static components does not guarantee optimal dynamic characteristics of entire power system. Design steps are difficult to formalize and as a consequence to this reason expert and multi-agent systems are used for solving selected design issues. In the paper distributed multi-agent...
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System ekspertowy do planowania sieci komórkowej systemu UMTS.
PublicationW referacie przedstawiono system ekspertowy przeznaczony do wieloaspektowego planowania sieci komórkowej systemu UMTS z interfejsem radiowym WCDMA/FDD. Scharakteryzowano algorytm pracy oraz przytoczono przykłady zastosowań omawianego systemu.
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SYSTEMS SCIENCE
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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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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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Implementation of integrated control In drinking water distribution systems - IT system proposal
PublicationImplementation of integrated control algorithms requires suitable hardware and software platforms. Proposed solution must allow realizing control and monitoring tasks, while ensuring high reliability and security of processed data. Additionally, the software and hardware solutions must be immune to outside influence. This paper presents an approach to implementation of control systems in drinking water distribution system. Presented...
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An interactive system for remote modeling and design validation of hybrid photovoltaic systems
PublicationIn the paper a multi-functional demonstrator of the interactive system designed to modeling, monitoring and validation of hybrid photovoltaic systems assisted by fuel cells and thermoelectric generators is presented. The purpose of this paper is to report the system solution expressed in the form of a block diagram. Technical parameters of demonstrator components such as: silicon photovoltaic modules, fuel cells, thermoelectric...
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An interactive system for remote modeling and design validation of hybrid photovoltaic systems
PublicationAbstract: A multi-functional demonstrator of the interactive system is presented. The demostrator enables modeling, monitoring and design validation of hybrid photovoltaic systems assisted by fuel cells and thermoelectric generators, as well as experimentation and scientific research. A block diagram of the system is presented and the selection of its components is discussed. Availability of the system via Ethernet or GSM...
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STUDIA INFORMATICA. SYSTEMS AND INFORMATION TECHNOLOGY. SYSTEMY I TECHNOLOGIE INFORMACYJNE
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Piotr Odya dr inż.
PeoplePiotr Odya was born in Gdansk in 1974. He received his M.Sc. in 1999 from the Faculty of Electronics, Telecommunications and Informatics, Gdansk University of Technology, Poland. His thesis was related to the problem of sound quality improvement in the contemporary broadcasting studio. He is interested in video editing and multichannel sound systems. The goal of Mr. Odya Ph.D. thesis concerned methods and algorithms for correcting...
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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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.