Search results for: tax optimization

• 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...

• What entrepreneurs think about tax optimization?

  Open Research Data

  open access

  • P. Kasprzak
  • P. Dębniak

  The study conducted on a group of 259 entrepreneurs concerned the behavioral attitudes of business owners regarding their opinion on tax optimization. From the study we will learn, among others, how tax optimization is defined according to entrepreneurs, their attitude towards it, as well as what optimization actions they have taken so far.

• ENGINEERING OPTIMIZATION

  Journals

  ISSN: 0305-215X , eISSN: 1029-0273

• Optymalizacja: sztuka czy rzemiosło?

  Publication

  • S. Grymek
  • T. Kiczkowiak

  - Year 2012

  W pracy przedstawiono przyczyny niewielkiego zainteresowania zastosowaniem optymalizacji w praktyce inżynierskiej oraz przykłady jej skutecznego zastosowania. Wyciągnięto wniosek, że najskuteczniejszym sposobem spopularyzowania tego narzędzia jest tworzenie specjalistycznego oprogramowania wykorzystującego inżynierską wiedzę ekspercką.

• 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...

• JOURNAL OF COMBINATORIAL OPTIMIZATION

  Journals

  ISSN: 1382-6905 , eISSN: 1573-2886

• 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

• Discrete Optimization

  Journals

  ISSN: 1572-5286 , eISSN: 1873-636X

• Journal of Optimization

  Journals

  ISSN: 2356-752X , eISSN: 2314-6486

• OPTIMIZATION AND ENGINEERING

  Journals

  ISSN: 1389-4420 , eISSN: 1573-2924

• Optimization Letters

  Journals

  ISSN: 1862-4472 , eISSN: 1862-4480

• 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...

  Full text available to download

• SIMULIA Optimization Day

  Events

  30-05-2019 09:00 - 30-05-2019 14:00

  Centrum Informatyczne TASK oraz BUDSOFT zapraszają na seminarium "SIMULIA Optimization Day". Więcej informacji na stronie internetowej: https://task.gda.pl/nowosci/2019/simulia-optimization-day/

• INTERNATIONAL TAX AND PUBLIC FINANCE

  Journals

  ISSN: 0927-5940 , eISSN: 1573-6970

• BIOINFO Computational Optimization

  Journals

  ISSN: 2249-5533

• Pacific Journal of Optimization

  Journals

  ISSN: 1348-9151

• JOURNAL OF GLOBAL OPTIMIZATION

  Journals

  ISSN: 0925-5001 , eISSN: 1573-2916

• OPTIMIZATION METHODS & SOFTWARE

  Journals

  ISSN: 1055-6788 , eISSN: 1029-4937

• Results in Control and Optimization

  Journals

  eISSN: 2666-7207

• APPLIED MATHEMATICS AND OPTIMIZATION

  Journals

  ISSN: 0095-4616 , eISSN: 1432-0606

• SIAM JOURNAL ON OPTIMIZATION

  Journals

  ISSN: 1052-6234 , eISSN: 1095-7189

• Design and optimization of a novel compact broadband linearly/circularly polarized wide-slot antenna for WLAN and Wi-MAX applications

  Publication

  • U. Ubaid
  • S. Kozieł

  - RADIOENGINEERING - Year 2019

  A novel topologically modified structure of a compact low profile wide-slot antenna for broadband applications is presented. The antenna comprises a modified E-shaped slot with unequal arm lengths in the ground plane, and a parasitic quasi-rectangular loop placed coplanar with the feedline. For exciting orthogonal modes with equal amplitude, a single-point feeding technique with an asymmetrical geometry of the coplanar waveguide...

  Full text available to download

• 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...

  Full text to download in external service

• Optimization of Automata

  Publication

  • J. Daciuk

  - Year 2014

  This book is conceived as an effort to gather all algorithms and methods developed by the author of the book that concern three aspects of optimization of automata: incrementality, hashing and compression. Some related algorithms and methods are given as well when they are needed to complete the picture.

• 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...

  Full text to download in external service

• Real Estate Value Tax Based on the Latvian Experience

  Publication

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

  - Real Estate Management and Valuation - Year 2015

  Full text to download in external service

• 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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• 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...

  Full text available to download

• 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

• RSM for pre-treatment optimisation

  Open Research Data

  open access

  • K. Kucharska
  • J. Gębicki
  • E. Słupek
  • P. Makoś-Chełstowska

  Box Behnken Design was prepared to define optimal contitions for biomass pretreatment

• 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...

  Full text available to download

• JOURNAL OF INFORMATION & OPTIMIZATION SCIENCES

  Journals

  ISSN: 0252-2667 , eISSN: 2169-0103

• Fuzzy Optimization and Decision Making

  Journals

  ISSN: 1568-4539 , eISSN: 1573-2908

• EURO Journal on Computational Optimization

  Journals

  ISSN: 2192-4406 , eISSN: 2192-4414

• BIOINFO Optimization Theory and Applications

  Journals

  ISSN: 2249-5495

• Statistics, Optimization and Information Computing

  Journals

  ISSN: 2311-004X

• Numerical Algebra Control and Optimization

  Journals

  ISSN: 2155-3289 , eISSN: 2155-3297

• NUMERICAL FUNCTIONAL ANALYSIS AND OPTIMIZATION

  Journals

  ISSN: 0163-0563 , eISSN: 1532-2467

• Process Integration and Optimization for Sustainability

  Journals

  eISSN: 2509-4246