Search results for: tax reform

• Journal of Tax Reform

  Journals

  ISSN: 2412-8872 , eISSN: 2414-9497

• 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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• 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

• 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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• 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...

• 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

• Unia Europejska w procesie reform traktatowych

  Publication

  • A. Podraza

  - Year 2007

  Full text available to download

• JOURNAL OF POLICY REFORM

  Journals

  ISSN: 1384-1289

• Health Systems & Reform

  Journals

  ISSN: 2328-8604 , eISSN: 2328-8620

• 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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• 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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• 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

• Funkcje prawa w procesie reform oświaty lat 90.

  Publication

  • E. Walkiewicz

  - Year 2002

  Artykuł ma na celu przedstawienie związków pomiędzy ogólnymi funkcjami systemu prawa a procesem reform, które zostały przeprowadzone w polskim systemie oświaty w latach 90-tych XX wieku. Regulacje prawne odgrywają bardzo istotną rolę w procesie planowania i realizacji zmian systemowych w różnych dziedzinach życia społecznego. Stanowią one główny instrument procesów reform,w tym reformy systemu edukacji. Kształtowanie i...

• 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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• 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...

• International Journal of Educational Reform

  Journals

  ISSN: 1056-7879 , eISSN: 2631-9675

• Journal of Economic Policy Reform

  Journals

  ISSN: 1748-7870 , eISSN: 1748-7889

• The Impact of Administrative Reform on Labour Market Transformations in Large Polish Cities

  Publication

  • K. Przybyła
  • M. Kachniarz
  • M. Hełdak

  - Sustainability - Year 2018

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• Health Psychology Report

  Journals

  ISSN: 2353-4184 , eISSN: 2353-5571

• TRANSPORTATION RESEARCH RECORD

  Journals

  ISSN: 0361-1981 , eISSN: 2169-4052

• 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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• Pozadane kierunki reform : opinia dotyczaca polityki spojnosci po 2013 r.

  Publication

  • T. Parteka

  - Year 2008

  Europejska polityka spojnosci jest przedmiotem dyskursu naukowego. Przyszlosc polskiej polityki spojnosci dotyczy glownie rozwoju regionalnego, policentrycznosci miast oraz efektu dyfuzji aglomeracji (metropolii). Regiony administracyjne wypelniaja sie funkcjami spoleczenstwa obywatelskiego.

• 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.

• Personal income tax - tax scales in 1992–2019

  Open Research Data

  open access

  • P. Kasprzak

  The 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.

• Personal income tax - tax scales in 1992–2019

  Open Research Data

  open access

  • P. Kasprzak

  Personal income tax in Poland is regulated by the Act of July 26, 1991. In addition, the rights and obligations of the taxpayer of this tax result from a number of provisions of the Polish Constitution, many statutes and ratified international agreements and executive regulations. This research data contains information on the amount of tax in Poland...

• ''Tak naprawdę''

  Publication

  • Z. Cywiński

  - Year 2008

  Przeanalizowano kwestię zakłamania w dzisiejszym życiu społecznym i politycznym

• Agenda-A Journal of Policy Analysis and Reform

  Journals

  ISSN: 1322-1833 , eISSN: 1447-4735

• Tax Law Quarterly

  Journals

  ISSN: 1509-877X

• Reforma papieskich instytucji do spraw komunikacji społecznej

  Publication

  • R. Kamiński

  - Prawo Kanoniczne - Year 2018

  Full text to download in external service

• Report no: WOiO /II/46/2015 - Construction node verification test, estimation of breaking load (shear force) and destruction form

  Publication

  • J. Kowalski
  • K. Niklas

  - Year 2015

  A new generation of tanks for LNG transportation has been designed. Mass reduction forced our customer to use three different materials: austenitic steel, aluminium alloy and LNG compressed wood between them. The expertise concerns structural node between tank foundation and suspension. Expertise contains: description of object of test, test principals, results and conclusions

• Space & Form

  Journals

  ISSN: 1895-3247 , eISSN: 2391-7725

• Przemiany strukturalne i reforma systemu bankowego w Polsce

  Publication

  • A. Rzeczycka
  • G. Golawska-Witkowska

  - Pieniądze i Więź - Year 2006

  W pracy przedstawiono przemiany strukturalne w systemie bankowym w Polsce, jako element dostosowania się do wymogów stawianych przez Unię Europejską. Procesy systemowych i strukturalnych przekształceń w systemie bankowym rozpatrzono jako konieczność stworzenia bezpiecznego i efektywnego systemu bankowego, pozwalającego bankom komercyjnym na funkcjonowanie w warunkach konkurencji i ryzyka.

• Architectural Record

  Journals

  ISSN: 0003-858X

• Anatomical Record

  Journals

  ISSN: 0003-276X

• Gastroenterology Report

  Journals

  ISSN: 2052-0034

• China Report

  Journals

  ISSN: 0009-4455 , eISSN: 0973-063X

• Depositional Record

  Journals

  ISSN: 2055-4877