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Search results for: tax scales
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Personal income tax - tax scales in 1992–2019
Open Research DataThe 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.
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Personal income tax - tax scales in 1992–2019
Open Research DataPersonal 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...
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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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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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INTERNATIONAL TAX AND PUBLIC FINANCE
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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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Biostability of Tap Water—A Qualitative Analysis of Health Risk in the Example of Groundwater Treatment (Semi-Technical Scale)
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On the modelling of aerodynamic force coefficients for over-shroud seals of turbine stages
PublicationThis paper presents experimental investigations which made it possible to determine dynamic coefficients of labyrinth over-shroud seal of a model air turbine. The coefficients associate pressure forces with turbine rotor displacement, velocity and acceleration respective to turbine casing (linear model) and play important role in analyzing turbine-set dynamics. The obtained results indicated that involving serious errors can be...
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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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Scabies – still current medical and social problem. A retrospective analysis of 193 cases
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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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Equations with Separated Variables on Time Scales
PublicationWe show that the well-known theory for classical ordinary differential equations with separated variables is not valid in case of equations on time scales. Namely, the uniqueness of solutions does not depend on the convergence of appropriate integrals.
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Equivalence scales for continuous distributions of expenditure
PublicationResearch background: In the actual sizable populations of households, the standard microeconomic concept of equivalence scales is intractable since its necessary condition of equality of household welfare levels is unlikely to be fulfilled. Purpose of the article: This paper aims to develop a concept of an equivalence scale, which can be suitable for continuous distributions of expenditures in the population. Methods: Using household...
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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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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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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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Wojciech Wyrzykowski dr hab.
PeopleWojciech 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...
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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 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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Stochastic equivalence scales in log-normal distributions of expenditures
PublicationIn the paper, the properties of the stochastic equivalence scales (SES) are analysed when expenditure distributions are log-normal. The SES provides the equivalent distribution of expenditures when the population of households is heterogeneous with respect to such attributes as household size, demographic cpmposition, etc. For log-normal expenditure distributions, the non-parametric SES deflators are proportional to the ration...
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Dynamic inequalities and equations of Volterra type on time scales
PublicationPraca dotyczy całkowo-różniczkowych równań dynamicznych typu Volterry z warunkami początkowymi. Stosując twierdzenie Banacha o punkcie stałym pokazano istnienie jedynego rozwiązania liniowego równania dynamicznego. Stosując metodę iteracji monotonicznych pokazano istnienie rozwiązań ekstremalnych dla problemów nieliniowych. Badano też nierówności dynamiczne. Praca zawiera również uwagi dotyczące zagadnień różniczkowych i różnicowych.
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Uniform solvability for families of linear systems on time scales
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Nonstandard Equivalence Scales and their Applications for European Union Countries
PublicationThe aim of this study is twofold. First, we propose new methods of estimating equivalence scales. We call these methods nonstandard to distinguish them from the standard procedures based on the microeconomic theory of demand systems. Searching for the ‘as simple as possible’ method has been a leitmotiv of this study. Second, we estimate various forms of equivalence scales for 28 European Union (EU) member countries and four non-member...
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''Tak naprawdę''
PublicationPrzeanalizowano kwestię zakłamania w dzisiejszym życiu społecznym i politycznym
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Equivalence scales based on stochastic indifference criterion : the case of Poland
PublicationArtykuł przedstawia koncepcję stochastycznych skał ekwiwalentności (SES), która bazuje na kryterium stochastycznej indyferencji. SES jest dowolną funkcją, która transformuje rozkład wydatków określonej grupy gospodarstw domowych w taki sposób, że wynikowy rozkład jest stochastycznie indyferentny wobec rozkładu wydatków grupy gospodarstw odniesienia. Kryterium stochastycznej indyferencji jest także wykorzystane dla opracowania metody...
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Boundary value problems for dynamic equations with advanced arguments on time scales
PublicationPraca dotyczy równań i nierówności dynamicznych z wyprzedzonym argumentami. Przedmiotem badań były problemy istnienia rozwiązań równań dynamicznych. Sformułowano warunki dostatczne na istnienie jedynego rozwiązania w odpowiednim obszarze ograniczonym przez górne i dolne rozwiązanie.
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The generalized quasilinearization for integro-differential equations of Volterra type on time scales
PublicationBadano równania całkowo-różniczkowe on ''time scales'' i podano warunkidostateczne na zbieżność metody kwazilinearyzacji do jego rozwiązania. Podano warunki na to, aby zbieżność ta była kwadratową.
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Boundary value problems for dynamic equations of Volterra type on time scales
PublicationPraca dotyczy równań i nierówności dla problemów dynamicznych typu Volterry. Podano warunki dostateczne na istnienie ekstremalnych rozwiązań w obszarze ograniczonym przez dolne i górne rozwiązania. Praca zawiera również pewne uwagi dla konkretnych zagadnień różniczkowych i dyskretnych.
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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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Small-Scale Forestry
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Sales and Marketing Management
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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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Survivability analysis of scale-free networks
PublicationPraca dotyczy aspektów złośliwej kompromitacji stacji sieciowych poprzez epidemie wirusów komputerowych oraz ataki hackerskie. Opisano nowy autorski model analizy przeżywalności atakowanych sieci bezskalowych i ocenę metod zabezpieczeń. Pokazano wyniki modelowania efektywności środków powstrzymujących epidemie wirusów, polityk filtracji w ścianach ogniowych, efektywności blokowania adresów. Wszystkie wyniki są oryginalne i publikowane...
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Polish Version of Organizational Justice Scale
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Scale effects in cavitation erosion of materials
PublicationW pracy przedstawiono wpływ wielkości objętości erodowanego materiału na przebieg krzywych erozyjnych. Przedstawiono również niektóre wyniki Międzynarodowego Testu Kawitacyjnego.