Search results for: TAX MORALITY

• Mortality

  Journals

  ISSN: 1357-6275

• Journal of Tax Administration

  Journals

  ISSN: 2059-190X

• AUSTRALIAN TAX REVIEW

  Journals

  ISSN: 0311-094X

• EC Tax Review

  Journals

  ISSN: 0928-2750 , eISSN: 1875-8363

• EJournal of Tax Research

  Journals

  ISSN: 1448-2398

• Journal of Tax Reform

  Journals

  ISSN: 2412-8872 , eISSN: 2414-9497

• Nordic Tax Journal

  Journals

  eISSN: 2246-1809

• British Tax Review

  Journals

  ISSN: 0007-1870

• NATIONAL TAX JOURNAL

  Journals

  ISSN: 0028-0283 , eISSN: 1944-7477

• World Tax Journal

  Journals

  ISSN: 1878-4917 , eISSN: 2352-9237

• Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland

  Publication

  • D. Nikulin

  - Entrepreneurial Business and Economics Review - Year 2020

  Objective: 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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• Mobility in History

  Journals

  ISSN: 2296-0503 , eISSN: 2050-9197

• NEUROGASTROENTEROLOGY AND MOTILITY

  Journals

  ISSN: 1350-1925 , eISSN: 1365-2982

• Human Characters and Morality in Ibn Ḥazm's Philosophical Aphorisms

  Publication

  • T. Stefaniuk

  - Kultura i Wartości - Year 2021

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• Depreciation - underestimated tax optimization tool

  Publication

  • W. Wyrzykowski

  - Year 2007

  Optymalizacja 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...

• INTERNATIONAL TAX AND PUBLIC FINANCE

  Journals

  ISSN: 0927-5940 , eISSN: 1573-6970

• State tax policy and reform tools as a risk of running a business. Case study based on Polski Ład – Polish tax reform

  Publication

  • E. Łączek-Tarazewicz
  • J. Wróblewski
  • P. Kasprzak
  • G. Golawska-Witkowska

  - Year 2022

  The 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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• Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies

  Publication

  • P. Kasprzak
  • D. Boike
  • E. Łączek-Tarazewicz
  • J. Wróblewski

  - Year 2022

  This 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

  Publication

  • W. Wyrzykowski

  - Forum Medycyny Rodzinnej - Year 2011

  Osoby 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

  Publication

  • M. Hełdak
  • A. Stacherzak
  • V. Baumane

  - Real Estate Management and Valuation - Year 2015

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• A conceptual framework for digital tax administration - A systematic review

  Publication

  • E. Bassey
  • E. Mulligan
  • A. Ojo

  - GOVERNMENT INFORMATION QUARTERLY - Year 2022

  Tax 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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• CELL MOTILITY AND THE CYTOSKELETON

  Journals

  ISSN: 0886-1544

• Journal of Neurogastroenterology and Motility

  Journals

  ISSN: 2093-0879 , eISSN: 2093-0887

• ATA Journal of Legal Tax Research

  Journals

  ISSN: 1543-866X

• Journal of the Australasian Tax Teachers Association

  Journals

  ISSN: 1832-911X

• Journal of Property Tax Assessment and Administration

  Journals

  ISSN: 1357-1419

• Wojciech Wyrzykowski dr hab.

  People

  Department of Economic Analysis and Finance

  Wojciech 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...

• Mobility measurements in oxide semiconductors

  Publication

  • E. Prociów
  • M. S. Łapiński
  • J. Domaradzki
  • D. Wojcieszak
  • K. Sieradzka
  • T. Berlicki

  - Year 2009

  Praca zawiera wyniki badań właściwości elektrycznych, optycznych i strukturalnych cienkich warstw ito i sno2. badania wykazały, że cienkie warstwy tlenków metali wykazują rezystywność charakterystyczną dla półprzewodników. poziom transmisji światła w zakresie widzialnym pozwala zaliczyć badane warstwy do materiałów przezroczystych. badane cienkie warstwy wykonano metodą rozpylania magnetronowego.

• Contextual ontology for tonality assessment

  Publication

  • W. Waloszek
  • N. Rizun

  - Procedia Computer Science - Year 2020

  classification tasks. The discussion focuses on two important research hypotheses: (1) whether it is possible to construct such an ontology from a corpus of textual document, and (2) whether it is possible and beneficial to use inferencing from this ontology to support the process of sentiment classification. To support the first hypothesis we present a method of extraction of hierarchy of contexts from a set of textual documents...

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• The phenomenon of rurality: the case of Poland

  Publication

  • A. Baranowski

  - Year 2005

  Wieś była przez stulecia źródłem kultury polskiej. Wojny światowe i okres komunistycznego totalitaryzmu przyniosły ogromne straty w dziedzictwie kulturowym wsi. Transformacja ustrojowa i skrajny liberalizm gospodarki przestrzennej powodują dalszą degradację tego dziedzictwa. Podstawowe problemy ochrony dziedzictwa kulturowego wsi to słabość przepisów prawnych, zanik tożsamości kulturowej wsi, brak strategii kształtowania krajobrazu...

• THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015

  Publication

  • P. Kasprzak

  - Year 2021

  This 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...

• Sealing tax collection in Poland and the EU in the years 2008–2018

  Publication

  • W. Wyrzykowski
  • P. Kasprzak

  - Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie - Year 2019

  The 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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• MMWR-MORBIDITY AND MORTALITY WEEKLY REPORT

  Journals

  ISSN: 0149-2195 , eISSN: 1545-861X

• Association of Office and Ambulatory Blood Pressure With Mortality and Cardiovascular Outcomes

  Publication

  • W. Yang
  • J. Melgarejo
  • L. Thijs
  • Z. Zhang
  • J. Boggia
  • F. Wei
  • T. Hansen
  • K. Asayama
  • T. Ohkubo
  • J. Jeppesen... and 16 others

  - JAMA-JOURNAL OF THE AMERICAN MEDICAL ASSOCIATION - Year 2019

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• Locality in a sustainable urban housing development

  Publication

  • A. Baranowski

  - Year 2007

  Ewolucja koncepcji zrównoważonego rozwoju miasta charakteryzuje się odejściem od uniwersalnego modelu na rzecz wielu modeli rownoważenia ze szczególnym uwzględnieniem ich społecznych aspektów. W modelach tych kluczowego znaczenia nabiera skala lokalna. Idea miasta zwartego oznacza w skali lokalnej dążenie do intensyfikacji zabudowy i wielofunkcyjności środowiska mieszkaniowego oraz do realizacji wspólnotowego modelu życia.

• MOBILITY OF SHALE DRILL CUTTINGS CONSTITUENTS

  Publication

  • K. Piszcz-Karaś
  • J. Łuczak
  • J. Hupka

  - Physicochemical Problems of Mineral Processing - Year 2014

  This study focuses on the abundance and mobility of metals and trace elements from shale drill cuttings into the water, being the main component of hydraulic fracturing fluid. The relationship between composition of the shale rock and the potential element release during standard water-based leaching tests was characterized by means of X-Ray Fluorescence spectroscopy (XRF). The XRF analysis confirmed the assumption of shales constituents...

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• Tax law[w:] Polish Financial Law. Law: The Basic Concepts,

  Publication

  • A. Dobaczewska

  - Year 2019

• State Interventionism in Tax System - Example of Action in a COVID-19 Crisis

  Publication

  • P. Kasprzak

  - International Journal of Social Science - Year 2023

  The 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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• Neurological symptoms in hospitalised patients with COVID-19 and their association with in-hospital mortality

  Publication

  • M. Wnuk
  • K. Sawczyńska
  • T. Kęsek
  • P. Wrona
  • Ż. Chatys-Bogacka
  • I. Mazurkiewicz
  • L. Drabik
  • J. Jagiełła
  • J. Szaleniec
  • J. Czepiel... and 38 others

  - Neurologia i Neurochirurgia Polska - Year 2021

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• Smoking and obesity associatedBDNFgene variance predicts total and cardiovascular mortality in smokers

  Publication

  • S. Halldén
  • M. Sjögren
  • B. Hedblad
  • G. Engström
  • K. Narkiewicz
  • M. Hoffmann
  • B. Wahlstrand
  • T. Hedner
  • O. Melander

  - HEART - Year 2013

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• Research in Social Stratification and Mobility

  Journals

  ISSN: 0276-5624 , eISSN: 1878-5654

• Journal of Cyber Security and Mobility

  Journals

  ISSN: 2245-1439

• Mobility Management Solutions for IP Networks Comparative Analysis of IP-based Mobility Protocols and Handover Algorithms Invited Paper

  Publication

  • J. Woźniak

  - Year 2012

  A rapid growth of IP-based networks and services hascreated a vast collection of resources and functionalities availableto users by means of a uniform method of access offered by the IPprotocol. At the same time, advances in the design of mobileelectronic devices allowed them to reach a utility levelcomparable to desktop computers, while still retaining theirmobility advantage. Unfortunately, the base IP protocol does notperform...

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• Electron mobility variance in semiconductors: the variance approach

  Publication

  • S. Melkonyan
  • H. Asriyan
  • A. Surmalyan
  • J. Smulko

  - Armenian Journal of Physics - Year 2011

  Praca przedstawia nowe podejście da analizy zjawisk losowych w półprzewodnikach. Uwzględnia kilka mechanizmów zjawisk fluktuacji ruchliwości w półprzewodnikach, prowadzących do powstawamai składowej szumów typu 1/f, dominujących w zakresie małych czetotliwości. Przedstawia analizę sposobu wyznaczenia stałej Hooge'a określającej intensywność szumów typu 1/f.The statistical non-triviality of current carrier mobility fluctuations...

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• Predicting mobility of alkylimidazolium ionic liquids in soils

  Publication

  • W. Mrozik
  • C. Jungnickel
  • T. Ciborowski
  • W. R. Pitner
  • J. Kumirska
  • Z. Kaczyński
  • P. Stepnowski

  - JOURNAL OF SOILS AND SEDIMENTS - Year 2009

  Ciecze jonowe są nową grupą związków chemicznych stanowiących idealne, nielotne medium reakcyjne dla wielu procesów technologicznych jak synteza organiczna i biokataliza, będące alternatywnymi elektrolitrami, fazami reakcyjnymi lub modyfikatorami faz oraz smarami. Ich implementacja na szeroką skalę pociągnie za sobą zastosowania w rozmaitych procesach przemysłowych. Biorąc pod uwagę ich dużą stabilność, mogą one przedostać się...

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• Smart Cities Concept: Smart Mobility Indicator

  Publication

  • A. Orłowski
  • P. Romanowska

  - CYBERNETICS AND SYSTEMS - Year 2019

  This work attempts to analyze problems resulting from the lack of possibility to assess the effectiveness of the implementation of “Smart Mobility” solutions, which represent one of the cornerstones of Smart Cities, from the point of view of city hall offices. The work presents existing Smart Mobility evaluation solutions, discusses their drawbacks, and then proposes a new indicator. The final part of the work presents assumptions...

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• Dopants and gas modifiers in ion mobility spectrometry

  Publication

  • E. Waraksa
  • U. Perycz
  • J. Namieśnik
  • M. Sillanpaa
  • T. Dymerski
  • M. Wójtowicz
  • J. Puton

  - TRAC-TRENDS IN ANALYTICAL CHEMISTRY - Year 2016

  The ion mobility techniques, including the most commonly used drift-tube ion mobility spectrometry (IMS) and differential mobility spectrometry (DMS), are used successfully for the detection of a wide range of organic compounds in the gas phase. In order to improve detection quality, admixtures are added to gas streams flowing through the detector. Dopants mostly prevent the ionization of interfering chemicals however, better detection...

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• Driverless Mobility: The Impact on Metropolitan Spatial Structures

  Publication

  • P. M. Smolnicki
  • J. Sołtys

  - Procedia Engineering - Year 2016

  Diffusion of emerging technologies is following the need of solving particular problems. Each innovation produce also some undesirable consequences. Many examples from the past have shown that along with the spread of each technology their side effects are accumulating until the level they need to be solved. One of the examples is automobile, which advantages and disadvantages were already described including its spatial consequences....

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• Instruments shaping sustainable mobility of urban residents

  Publication

  • K. Grzelec
  • K. Hebel

  - Torun Business Review - Year 2016

  Urban development increases the demand for efficient, fast, safe ecological transport. Extensive development of urban transport system, in particular transport infrastructure, changed the point of view about transport needs. Research on the effectiveness of transport systems for years accompanied the study of mobility. The development of modern technology, the need to increase efficiency of transport and increase environmental...

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• Personal Income Tax - Tax rates in 1992–2016

  Open Research Data

  open access

  • P. Kasprzak

  The 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.