Search results for: taxes
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Environmental Taxes and Their Role in the Economics of Sustainable Development
PublicationThe purpose of this article is to answer the question of the role of environmental taxes in the economics of sustainable development. The first part of the article discusses the idea of sustainable economic development and the economics of sustainable development. Then, environmental taxes are defined, their essence explained and their role in the economics of sustainable development discussed in theoretical terms, which finally...
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THE IMPACT OF ENVIRONMENTAL TAXES ON TRANSPORTATION AND STORAGE ENTERPRISES’ DEVELOPMENT – THE CASE OF BALKAN COUNTRIES
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Comparison of Overcurrent Responses of 2G HTS Tapes
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Conductive Electric Tapes Based on Silicone Pressure-Sensitive Adhesives
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Comparison of Aging Simulation to Real Aging of Silicone Self-adhesives Tapes
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New Method for Determination of Adjustment Corrections for Crane Rail Axes
PublicationElectronic tacheometers are currently a standard instrument used in geodetic work, including also geodetic engineering measurements. One of the many applications of tacheometers in engineering geodesy are 3D control measurements of crane rail axes. This paper proposes a new method of computing adjustment corrections for crane rail axes based on 3D polar measurements performed with an electronic tacheometer. The intermediary method...
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Structural Investigations and Determination of Current and Voltage Characteristics in Htsc 2G SF12050 Tapes
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Lupine embryo axes under salinity stress. I. Ultrastructural response
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Ultrastructural and antioxidative changes in lupine embryo axes in response to salt stress
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Ascorbate and glutathione metabolism in embryo axes and cotyledons of germinating lupine seeds
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Differential response of antioxidative enzymes in embryonic axes and cotyledons of germinating lupine seeds
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Lupine embryo axes under salinity stress. II. Mitochondrial proteome response
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Marvels & Tales-Journal of Fairy-Tale Studies
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Extraction Methods of 10-Deacetylbaccatin III, Paclitaxel, and Cephalomannine from Taxus baccata L. Twigs: A Comparison
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Budget revenues from selected taxes in 2010-2019
Open Research DataThe state is not only a user of the country's resources, a buyer and seller of goods and services, but also under duress takes part of the money from its citizens or entities that carry out activities in the form of taxes. The source of the majority of budget revenues are taxes. The following dataset contains the budget revenues from selected taxes...
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Two approaches to model the behaviour of soft natural clays under principal stress axes rotation.
PublicationPrzedstawiono porównanie dwóch podstawowych metod modelowania konstytutywnego pozwalających na symulację odkształcenia przy obrocie składowych głównych naprężenia. Dotyczy to zastosowania wzmocnienia kinematycznego oraz modelu wielopłaszczyznowego (multi-laminate). Wyniki symulacji porównano z wynikami badań laboratoryjnym w cylindrycznym aparacie skrętnym na próbkach w kształcie wydrążonego walca.
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Determination of rectification corrections for semi gantry crane rail axes in the local 3D coordinate system
PublicationElectronic tacheometers are currently the standard instruments used in geodetic work, including also geodetic engineering measurements. The main advantage connected with this equipment is among others high accuracy of the measurement and thus high accuracy of the final determinations represented for example by the points’ coordinates. One of many applications of the tacheometers is the measurement of crane rail axes. This measurement...
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Colonization of axenic beet by rhizosphere bacteria takes place in discreet phases regardless of bioinculation with next generation bioinoculant
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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 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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Non-linear circuit model of a single doubly-fed induction machine formulated in natural axes for drive systems simulation purposes
PublicationMathematical modelling and a circuit model formulated in natural axes of a single doubly-fed induction machine, with the account of magnetic circuit nonlinearity are presented in the paper. Derivation of the model differential equations was based on Lagrange's energy method. State functions of magnetic elements in the model are non-linear and depend on all currents flowing in the machine windings and on the angle of rotor position....
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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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Measurement data of cyclic voltammetry and electrochemical impedance measurements of carbon samples synthesized on axes and off axes
Open Research DataThe electrochemical performance of the multielectrode samples were investigated by cyclic voltammetry (CV) and electrochemical impedance spectroscopy (EIS) using a VMP-300 BioLogic galvanostat potentiostat (France) under the EC-lab software. All electrochemical investigations were carried out in a three-electrode cell system. The carbon multi-electrode,...
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Human CYP2 family of cytochrome P-450 takes part in metabolism of two acridine antitumor agents, C-1311 and C-1748, selected for I phase of clinical trials
PublicationPraca zawiera wyniki badań metabolicznej transformacji przeciwnowotworowych pochodnych akrydyny wobec zestawu 16 prób enzymów mikrosomalnych, pochodzących z wątroby 16 różnych pacjentów. Wykazano, że za metabolizm tych związków u człowieka odpowiedzialne są głównie izoenzymy z rodziny CYP2.
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Data on the number of submitted declarations divided into electronic and paper between January 2020 and December 2020
Open Research DataThe following data concern the number of declarations submitted between January and December 2020 to the Polish Ministry of Finance. The declarations concern all taxes, including income taxes and VAT. The data has been divided into particular categories, i.e. paper and electronic declarations.
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Data on the number of submitted declarations divided into electronic and paper between January 2021 and February 2021
Open Research DataThe following data concern the number of declarations submitted between January and February 2021 to the Polish Ministry of Finance. The declarations concern all taxes, including income taxes and VAT. The data has been divided into particular categories, i.e. paper and electronic declarations.
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PIT revenues in 2012-2021 in PLN billion
Open Research DataTaxes are the primary source of income for the state budget and local government units. Tax issues play an important role in the economy of each country, its citizens and economic entities that operate on the market. Taxes are the main instrument of the state's influence on the economy, as they cover almost all natural and legal persons operating on...
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Tax revenues as part of GDP in selected countries
Open Research DataThe following dataset contains information on the share of taxes in the GDP of selected countries (Baltic countries - Lithuania, Latvia and Estonia as well as Poland) in the years 2005 - 2020).
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Number of tax returns filed by taxpayers obtaining income taxed with a lump sum on income recorded according to sources of income 2011-2015
Open Research DataTaxpayers engaged in non-agricultural business activities benefiting from taxation in the form of a lump sum on recorded income, are required to have and store proofs of purchase of goods, keep a list of fixed assets and intangible assets, records of equipment and, separately for each tax year, a record of revenues. The obligation to keep records of...
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Number of tax returns filed by taxpayers who obtain income taxed with a lump sum on income recorded according to sources of income (2011-2015)
Open Research DataTaxpayers engaged in non-agricultural business activities benefiting from taxation in the form of a lump sum on recorded income, are required to have and store proofs of purchase of goods, keep a list of fixed assets and intangible assets, records of equipment and, separately for each tax year, a record of revenues. The obligation to keep records of...
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Effect of different crystalline structures on W/O and O/W/O wax emulsion stability
PublicationtThe possibility of emulsion stabilization using mineral and vegetable wax particles only (without sur-factant) was investigated. Mineral waxes, paraffin wax and ceresin, and a vegetable wax, carnauba wax,were used. The content of the wax particles and the water to oil proportion were found crucial for thestability of all emulsions. Some emulsions were also produced with a liquid wax (i.e. jojoba oil). Themultiple light scattering...
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Tax income to the Polish state budget in 2010-2019
Open Research DataTax revenues are one of the main sources of state budget revenues (approx. 90%). Therefore thwy create the most important public fund, which is the basis for management in a given budgetary year. One of the main problems of fiscal policy of any state is appropriate coordination of budget revenues with budget expenditures, and hence maintaining budget...
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Cities that obtain the highest revenues from PIT in 2021 in PLN billion
Open Research DataTax issues play an important role in the economy of each country, its citizens and economic entities that operate on the market. Taxes are the main instrument of the state's influence on the economy, as they cover almost all natural and legal persons that operate on the market.
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Average CIT rate in European Union countries in 2008, 2010, 2012, 2014 and 2016 (in%)
Open Research DataThe following data presents the average CIT rate in European Union countries between 2008-2016 .
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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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Examples of Taxation on Real Estate Properties as an Long-term Investment Asset. Description of Situation in Selected European Countries
PublicationReal estate properties have become the alternative asset for long-term savings and investments. Such investment however is strictly related to risk inter alia taxation policy. The following article describes and discusses both theoretical and practical aspects of long-term investment taxation imposed on real estate market in selected European countries. The article presents the analyses of the taxes including its functions, mechanisms...
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Activation of the operational ecohydrodynamic model (3D CEMBS) – the hydrodynamic part **The original version of this paper appeared in the Geoscientific Model Development Discussion; here, we present the revised version, which takes all the reviewers’ comments into account.The study was supported by the Polish State Committee of Scientific Research (grants: N N305 111636, N N306 353239). Partial support was also provided by the Satellite Monitoring of the Baltic Sea Environment – SatBałtyk project funded by the European Union through the European Regional Development Fund contract No. POIG 01.01.02-22-011/09.
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THEORETICAL ASPECTS OF PROGRESSIVE TAXATION
PublicationThe following article describes and discusses the theoretical aspects of taxation including its functions, mechanisms and in particular income taxes and progression system. The author analysed the literature both historical and modern to research the topic. The idea of progressive taxation has been present in modern tax system for several ages together with its positive and negative consequences. The article summarises with several...
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Depth profile of the gold-silver bimetallic structures
Open Research DataSilver and gold bimetallic layers were deposited on a silicon substrate by magnetron sputtering method. Both, Au and Ag layers had 3 nm of thickness. That prepared nanostructures were measured by XPS method. To obtain a depth profile of chemical composition, an Argon ion (Ar+) gun was used for etching surface of sample. Each cycle of etching takes 30...
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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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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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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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Depth profile of the chemical composition of the Au-Ag multilayers
Open Research DataSilver and gold multilayers were deposited on a silicon substrate by magnetron sputtering method. Both type, Au and Ag thin films had 2 nm of thickness. Totally structure had thickness of 6 nm (Au-Ag-Au). That prepared multilayers were measured by XPS method. To obtain a depth profile of chemical composition, an Argon ion (Ar+) gun was used for etching...
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A numerical model to simulate the motion of a lifesaving module during its launching from the ship’s stern ramp
PublicationThe article presents a numerical model of object motion in six degrees of freedom (DoF) which is intended to be used to simulate 3D motion of a lifesaving module during its launching from a ship using a stern ramp in rough sea. The model, of relatively high complexity, takes into account both the motion of the ship on water in changing sea conditions, and the relative motion of the ramp with respect to the ship. The motion of the...
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Optical rotation in the lithium triborate nonlinear crystal
PublicationA dual-wavelength polarimetric technique at 633 and 661 nm has been used for the characterization of a nonlinear lithium triborate (LiB3O5) nonenantiomorphous biaxial crystal. The mismatch of the crystallographic and optical coordinate systems was taken into account. The optical rotatory power for light propagation along one of the optical axes is ρ = 7.06° mm−1. The gyration tensor component along the bisector between the x and...
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Multi-objective weather routing of sailboats considering wave resistance
PublicationThe article presents a method to determine the route of a sailing vessel with the aid of deterministic algorithms. The method assumes that the area in which the route is to be determined is limited and the basic input data comprise the wind vector and the speed characteristic of the vessel. Compared to previous works of the authors, the present article additionally takes into account the effect of sea waves with the resultant resistance...