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Search results for: income tax
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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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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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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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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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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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Reducing income inequalities through government expenditures on education. Evidence for European countries Piotr PłatkowskiORCID Icon &Ewa LechmanORCID Icon
PublicationThis study examines the role of government spending on education in mitigating income inequalities. The study uses dynamic panel regressions to assess the evolution of education expenditures and income inequality in the sample of 30 European countries between 1995 and 2018. Our findings show that increases in government spending on education positively affect income inequality reduction. The impact was more substantial in case...
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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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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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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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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 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 boundaries for inequality aversion and certain measures of income inequality = Granice dla awersji do nierówności i pewnych miar nierówności dochodów
PublicationW srtykule wykazano, że istnieją granice dla awersji do nierówności przy zastosowaniu miar nierówności dochodów Atkinsona i uogólnionej entropii. Wyznaczono te granice dla rozkładu dochodów uogólnionego Beta drugiego rodzaju GB2
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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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''Tak naprawdę''
PublicationPrzeanalizowano kwestię zakłamania w dzisiejszym życiu społecznym i politycznym
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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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Microstructure and mechanical properties of a dissimilar metal welded joint of Inconel 617 and P92 steel with Inconel 82 buttering layer for AUSC boiler application
PublicationThe application of the novel dissimilar metal welded (DMW) joint, utilizing Inconel 617 and P92 steel, was showcased in the advanced ultra-supercritical (AUSC) boiler. The work has been performed to investigate the effect of Inconel 82 (ERNiCr-3) buttering layer on microstructure and mechanical properties (high-temperature tensile strength, impact strength and microhardness) of gas tungsten arc welded (GTAW) dissimilar joint between...
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Tax Law Quarterly
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Journal of Threatened Taxa
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Tar heel nurse
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Jean Monnet Chair Workshop on Income and Wealth Inequalities
EventsOtwarte i bezpłatne warsztaty naukowe organizowane w ramach Jean Monnet Chair. Spotkanie w języku angielskim. Obowiązują wcześniejsze zapisy: jwo@zie.pg.gda.pl do 21.06.2018 r.
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Numerical Simulation of Electron Beam Welding Process of Inconel 706 Sheets
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A study of possibility the air conditioning system in a car to become a bioaerosol generator
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Stereoselective Alkylation of Indole with 5-Arylidene-Meldrum’s Acids in the Presence of Organocatalysts
PublicationBackground: Indole motif is frequently present in biologically active compounds. Enantiomerically pure or enriched 2,2-dimethyl-5-(aryl(1H-indol-3-yl)methyl)-1,3-dioxane-4,6-diones can be considered as a convenient starting point for the synthesis of a indole ring fused with cyclic ketones with biological activity. Preparation of chiral 2,2-dimethyl-5-(aryl(1H-indol-3-yl)methyl)-1,3-dioxane- 4,6-diones requires the reaction of...
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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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Tax rates for the payroll and profit tax for financial institutions Israel 2002-2015
Open Research DataThe following dataset presents the historical tax rates for the payroll and profit tax paid by financial institutions (non-VAT taxation) in Israel. The data presented in the dataset concerns 2002-2015.
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Innowacyjne technologie CAx / PLM
PublicationWyzwania stawiane przed firmami projektowymi, produkcyjnymi, usługowymi to m.in. rosnące wymagania innowacyjności produktów. Zauważalna jest silna potrzeba wprowadzania nowych produktów wysokiej jakości, w krótkim czasie i konkurencyjnych cenach. Zauważalny jest również aspekt konieczności minimalizowania ryzyka związanego z wprowadzaniem nowych rozwiązań na rynek. W odpowiedzi na te wyzwania wprowadzono nowe technologie wspomagające...
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Selection of Electrode Material for Inconel 617/P92 Steel SMAW Dissimilar Welds
PublicationThe present work aimed to investigate the microstructure and mechanical properties of the dissimilar shielded metal arc welded (SMAW) joint of Alloy 617 and P92 steel for advanced ultrasupercritical boilers. The SMAW joint was produced using three different types of electrodes, namely, ENiCrFe-3, ENiCrMo-3, and ENiCrCoMo-1. During microstructural observation of the welded joints, no possible cracking was detected in the weldments....
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CREATIVE PLACEMAKING IN POLAND. CAN ART BECOME AN EFFECTIVE TOOL OF URBAN REGENERATION?!
PublicationThe main aim of the paper is to examine the role of creative placemaking in shaping the urban environment in Polish cities. It also focuses on challenges and obstacles that creative placemaking projects encounter in Polish realities. Creative placemaking is a “micro-development” strategy (Johnson 2009) that focuses on cultural participation, com¬munity engagement and highlights the social role of arts and culture. Artistic interventions...
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Exploring the cost-effectiveness of high versus low perioperative fraction of inspired oxygen in the prevention of surgical site infections among abdominal surgery patients in three low- and middle-income countries
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Effect of Aluminizing on the Fatigue and High-Temperature Corrosion Resistance of Inconel 740 Nickel Alloy
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Three Point Bending of Laser Engineered Net Shaping (LENS) Repaired Inconel 625
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Indole-Acrylonitrile Derivatives as Potential Antitumor and Antimicrobial Agents—Synthesis, In Vitro and In Silico Studies
PublicationA series of 2-(1H-indol-2-yl)-3-acrylonitrile derivatives, 2a–x, 3, 4a–b, 5a–d, 6a–b, and 7, were synthesized as potential antitumor and antimicrobial agents. The structures of the prepared compounds were evaluated based on elemental analysis, IR, 1H- and 13NMR, as well as MS spectra. X-ray crystal analysis of the representative 2-(1H-indol-2-yl)-3-acrylonitrile 2l showed that the acrylonitrile double bond was Z-configured. All...
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Lean Startup as a New Way of Managing Technology Ventures Illustrated by the Example of Wlcome App
PublicationThe dot-com bubble in the 1990s made the technology industry aware that even excellent ideas backed by amazing teams are not sufficient to ensure a startup’s success. The biggest risk of startups is that they have to operate within many uncertainties, their market and customers are unknown, and their business model is not yet validated. Therefore, successful execution of such a venture requires a rigorous process that would validate...
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Synthesis of disubstituted 1,3,4,9-tetrahydropyrano-[3,4-b]indole-1-acetic acids derivatives
Publication1,3,4,9-tetrahydropyrano[3,4-b ]indole-1-acetic acid derivatives are of interest for pharmaceutical research as a core structure for synthesis of biological active substance - Etodolac (selective Cyclooxygenase-2 inhibitor, which belongs to the Non-steroidal Anti-inflammatory Drug, NSAID, that shows a clin-ically effective analgesic and anti-inflammatory activity). Here the way of synthesis of two 1,3,4,9-tetrahydropyrano[3,4-b...
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The Evaluation of Surface Integrity During Machining of Inconel 718 with Various Laser Assistance Strategies
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Studying the Effect of Working Conditions on WEDM Machining Performance of Super Alloy Inconel 617
PublicationWire electrical discharge machining (WEDM) has been for many years a precise and efficient non-conventional manufacturing solution in various industrial applications, mostly involving the use of hard-to machine materials like, among other, the Inconel super alloys. The focus of the present study is on exploring the effect of selected control parameters, including pulse duration, pulse-off time and the dielectric flow pressure on...
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TAF Preventive Medicine Bulletin
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Outline of Fungi and fungus-like taxa
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The Importance of Interferon-Tau in the Diagnosis of Pregnancy
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Asocjacje – jak gdyby, tak jakby…
PublicationKrzysztof Wróblewski prezentuje „In Touch / Anonymous”. (Twarz – jako maska, dłoń – jako dotyk i ślad) – dwa obrazy (olej na płótnie, wymiary: 146x228 cm) wraz z komentarzem: „W kuratorskim tekście do wystawy Asocjacje – jak gdyby, tak jakby zainteresował mnie cytat z teorii umysłu: jesteśmy świadomi umysłów innych ludzi i to ma wpływ na nasze poczynania i procesy umysłowe. Sztuka jako jedno z narzędzi komunikacji jest wysyłaniem...
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Obiektowy model dokumentu DOM/SAX.
PublicationW artykule przedstawiono współczesne stosowane dwa podstawowe modele dokumentów oparte na standardach DOM i SAX. Wyjaśniono koncepcję modelu DOM i zilustrowano ja na przykładzie modyfikacji dokumentu. Przedstawiono także model SAX, który wydaje się być bardziej efektywny przy przetwarzaniu dużych dokumentów. Końcowa część artykułu zawiera porównanie obu modeli.
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Tax Policy Tools of Selected European Countries as a Mechanism for Counteracting the Effects of the Crisis Caused by the COVID-19 Disease Pandemic
PublicationCrises play an important role in a economics life. They are common and it is impossible to omit them. This following study investigates the concept of ‘crisis’ in the context of economic situation. This text describes the most important financial crises that took place in the past. After that authors passes on a detailed analysis of the actual corona-crisis and the way that it affects the economy globally. The main goal of this...
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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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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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Potential direction of changes in tax incentives
Open Research DataThe study conducted on a group of 259 entrepreneurs concerned exploring the potential direction of changes in the scope of the tax incentive system in Poland. The results of the study include answers to questions about the mechanisms of tax reliefs used so far, as well as the potentialn direction of changes in this respect.