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Search results for: tax prefenences
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Political Preferences
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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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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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Value of tax preferences by areas of support and types of taxes in 2013
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2013.
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Value of tax preferences in 2009-2015 as a percentage of Polish GDP
Open Research DataThis research data shows the percentage of the amount of tax preferences as a percentage of Polish GDP between 2009-2015. The data contained in this dataset has been collected by the Polish Ministry of Finance.
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Value of tax preferences by areas of support and types of taxes in 2014
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2014.
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Value of tax preferences by areas of support and types of taxes in 2011
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2009.
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Value of tax preferences by areas of support and types of taxes in 2009
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2009.
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Value of tax preferences by areas of support and types of taxes in 2010
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2010.
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Value of tax preferences by areas of support and types of taxes in 2012
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2012.
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Rating Prediction with Contextual Conditional Preferences
PublicationExploiting contextual information is considered a good solution to improve the quality of recommendations, aiming at suggesting more relevant items for a specific context. On the other hand, recommender systems research still strive for solving the cold-start problem, namely where not enough information about users and their ratings is available. In this paper we propose a new rating prediction algorithm to face the cold-start...
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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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List of administrative and tax preferences for electric vehicles owners in selected European countries
Open Research DataCurrent mechanisms for supporting electric vehicle owners are both economic (in the form of tax reliefs and direct subsidies) as well as administrative and legal. Examples from countries that have opted for different types of incentives present that they have leaded to increased demand for such vehicles. The following dataset is a summary list, including...
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FOOD QUALITY AND PREFERENCE
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Patient Preference and Adherence
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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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Skewness preference across countries
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Unfavorable Medical Diagnosis – Oncological Patients’ Experiences and Preferences
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Modeling Online Buyers’ Preferences Related to Webpages Layout
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Physicochemical Characteristics and Consumers’ Preferences for Milk Fat Products
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Fitting the mobile device characteristics to the user's hearing preferences
PublicationA method for fitting the mobile computer audio characteristics to the user's hearing preferences is proposed. The process consists of two stages: calibration and dynamics processing. During the calibration phase the user performs a loudness scaling test giving their response regarding the perceived loudness. The dynamics processing made on above basis sets the loudness to the most comfortable level. The processing accounts both...
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Preferences of the Facade Composition in the Context of Its Regularity and Irregularity
PublicationAbstract: The aim of this study is to determine the preferences of Polish society towards building facades depending on the degree of the composition regularity of the facade elements. The subject matter is inspired by the authors’ observations in relation to the current architectural trends. The purposefulness of the conducted research results from several issues. Firstly, the reports of psychology and neurosciences clearly indicate...
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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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COVID-19 tax response of selected European countries
Open Research DataA large part of the aid mechanisms offered by individual European countries in connection with the outbreak of the crisis caused by the COVID-19 pandemic concerned the granting of the so-called tax preferences. It should be noted that a tax preference is any deviation from the adopted tax rules, resulting in a reduction of the final tax burden. The...
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The influence of color grouping on users’ visual search behavior and preferences
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Exploring the preferences of Polish EFL teachers towards the accents of English
PublicationThis language attitudes study investigates the preferences of EFL (English as a foreign language) teachers from Poland towards the accents of English they speak and teach. Despite the substantial amount of research on EFL learners, little has been done to investigate the impact of preferences of Polish teachers for different variations of English language on their...
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Top k Recommendations using Contextual Conditional Preferences Model
PublicationRecommender systems are software tools and techniques which aim at suggesting to users items they might be interested in. Context-aware recommender systems are a particular category of recommender systems which exploit contextual information to provide more adequate recommendations. However, recommendation engines still suffer from the cold-start problem, namely where not enough information about users and their ratings is available....
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The influence of the place of residence on the behavior and transport preferences of the inhabitants of the agglomeration
PublicationTransport behaviors and preferences have an impact on modal split, which is why they should form the basis for shaping the public transport offer. Achieving the goals of sustainable mobility requires taking into account differences in transport behavior and preferences characterizing residents from different areas of the agglomeration. Analyzing differences in behaviors and preferences, the possibilities and limitations resulting...
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A strong preference for the TA/TA dinucleotide step discovered for an acridine-based, potent antitumor dsDNA intercalator, C-1305: NMR-driven structural and sequence-specificity studies
PublicationTriazoloacridinone C-1305, a potent antitumor agent recommended for Phase I clinical trials, exhibits high activity towards a wide range of experimental colon carcinomas, in many cases associated with complete tumor regression. C-1305 is a well-established dsDNA intercalator, yet no information on its mode of binding into DNA is available to date. Herein, we present the NMR-driven and MD-refined reconstruction of the 3D structures...
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Human Preference Modelling in Usability of Graphical Interfaces
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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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Intrapartum Analgesia—Have Women’s Preferences Changed over the Last Decade?
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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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Use of the AHP Method for Preference Determination in Yacht Design
PublicationA sailing yacht is a human-centred product, the design of which revolves primarily around the wants and desires of the future owner. In most cases, these preferences are not measurable, such as a personal aesthetic feeling, or a need for comfort, speed, safety etc. The aims of this paper are to demonstrate that these preferences can be classified and represented numerically, and to show that they are correlated with the type...
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Use of the AHP Method for Preference Determination in Yacht Design
PublicationA sailing yacht is a human-centred product, the design of which revolves primarily around the wants and desires of the future owner. In most cases, these preferences are not measurable, such as a personal aesthetic feeling, or a need for comfort, speed, safety etc. The aims of this paper are to demonstrate that these preferences can be classified and represented numerically, and to show that they are correlated with the type of...