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Faculty of Management and Economics
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Open Research Data
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Introduction of SAF-T in selected European countries together with applicable national names
Open Research DataAmong the methods used by individual countries in norder to seal the tax collection the introduction of the Standard Audit File for Tax is one of the most important ones.
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Indicators describing the effectiveness of tax systems of selected OECD countries
Open Research DataThe following research data include indicators describing the effectiveness of the tax administration activity in Poland compared to selected countries. In economic understanding efficiency is measured by the calculation of the expenditure of funds spent on its operation and performance of statutory functions. In this respect, the basic indicator is...
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Data from the survey on Gdańsk University of Technology graduates' assessment of studying - the year 2017
Open Research DataThe dataset includes data from the survey on Gdańsk University of Technology graduates’ assessment of studying. The research refers to graduates from the year 2017. The survey was conducted in 2019, two years after the respondents obtained graduate status. The research sample included 1594 respondents. The study referred to as i.a. assessment of whether...
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Data from the survey on Gdańsk University of Technology graduates' qualifications development - the year 2017
Open Research DataThe dataset includes data from the survey on the Gdańsk University of Technology graduates’ qualifications development. The research refers to graduates from the year 2017. The survey was conducted in 2019, two years after the respondents obtained graduate status. The research sample included 1594 respondents. The study referred to as i.a. to examine...
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Data from the survey on Gdańsk University of Technology graduates' professional careers - the year 2017
Open Research DataThe dataset includes data from the survey on the Gdańsk University of Technology graduates’ professional careers, from the year 2017. The survey was conducted in 2019, two years after the respondents obtained graduate status. The research sample included 1594 respondents. The study concerned i.a. the percentage of people working among graduates of...
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Tax support mechanisms for research and development projects in EU countries
Open Research DataOne of the important areas requiring special support from the state are activities in pro-innovative investments. Tax incentives allocated to research and development are used by practically all European Union countries. Their aim is to persuade entities conducting business activity to invest in the so-called new technologies - defined as the area of...
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Tax on dividend income and income from investments in equity instruments in selected European Union countries
Open Research DataThe following data contains the information about the capital gains tax in selected EU countries. Capital gain is understood as an increase in the value of capital, e.g. as a result of an increase in the prices of securities held on the stock exchange, units of funds, exchange rate differences or other assets. This profit may be specified in nominal...
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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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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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Personal income tax (PIT) from conducting business activity due to income from real estate rental
Open Research DataThe following data contains analysis of the tax burden on investments, purchase of real estate and obtaining income from its rental.In the case of earning income from the rental of real estate, in most countries of the EU, the entrepreneur may be subject to taxation of income with personal income tax (PIT) or corporate / corporate income tax (CIT)....
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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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Number of selected entities (companies) of the national economy in 2008 - 2017
Open Research DataCurrently, most enterprises in Poland are run as sole proprietorships. In addition, natural persons running a business may run an enterprise as part of civil partnerships, which are a relatively simple form of business operation by more than one person (at least two partners). In addition, there is a growing interest in establishing commercial law companies,...
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CIT income tax from legal persons / corporations on account of income from renting real estate
Open Research DataThe following data contains analysis of the tax burden on investments, purchase of real estate and obtaining income from its rental.In the case of earning income from the rental of real estate, in most countries of the EU, the entrepreneur may be subject to taxation of income with Personal Income Tax (PIT) or corporate / Corporate Income Tax (CIT)....
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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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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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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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Enterprises of the SME sector in selected years in Poland - entities registered in the REGON system
Open Research DataThe free market economy in Poland, initiated at the turn of the 1980s and 1990s, contributed to a significant increase in the number of private enterprises. During the years of the Polish People's Republic, the number of companies was small, but at the beginning of the 1990s it began to grow rapidly. The following data contains information about number...
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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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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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The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%)
Open Research DataVAT (Value Added Tax) is part of a strictly harmonized tax within the European Union. Under the so-called The Sixth Directive introduced provisions regulating the subject and subject of taxation, tax exemptions and exclusions as well as the tax collection mechanism in all Member States.
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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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Tax system in Poland - current situation and direction of changes
Open Research DataThe study conducted on a group of 259 entrepreneurs from various regions of Poland concerns the opinions of business owners on the current tax situation, as well as potential changes in the tax system.
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Knowledge and level of use of tax exemptions for R&D activities
Open Research DataThe research results contain answers to questions about the level of knowledge and skills in using concessions and exemptions for research and development (R&D) activities in Poland.
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Tax system in Poland - current situation and direction of changes
Open Research DataThe study conducted on a group of 259 entrepreneurs from various regions of Poland concerns the opinions of business owners on the current tax situation, as well as potential changes in the tax system.
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The level of Knowledge and use of tax exemptions for R&D activities
Open Research DataThe following research data contains the answers of 259 entrepreneurs to questions regarding tax reliefs and exemptions for research and development activities. As part of the study answers to the following questions were obtained:Have you ever used the tax relief for new technologies / R&D?Has your company acquired a license / software (intangible...
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Potential direction of changes in tax incentives
Open Research DataThe study conducted on a group of 259 entrepreneurs concerned exploring the potential direction of changes in the scope of the tax incentive system in Poland. The results of the study include answers to questions about the mechanisms of tax reliefs used so far, as well as the potentialn direction of changes in this respect.
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Use of tax incentives and exemptions - study results
Open Research DataThe study was conducted on a group of 259 entrepreneurs from various regions of Poland. Tha analysis is concerned on aspects related to the level of use of tax incentives in companies. The results contain the following aspects: how often entrepreneurs benefit from tax breaks and exemptions and why are they reluctant to take economic and business advantage...
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What entrepreneurs think about tax optimization?
Open Research DataThe 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.
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Data from the survey on Gdańsk University of Technology graduates' assessment of studying - the year 2013.
Open Research DataThe dataset includes data from the survey on Gdańsk University of Technology graduates’ assessment of studying. The research refers to graduates from the year 2013. The survey was conducted in 2015, two years after the respondents obtained graduate status. The research sample included 1777 respondents. The study referred to as i.a. assessment of whether...
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Data from the survey on Gdańsk University of Technology graduates' qualifications development - the year 2013.
Open Research DataThe dataset includes data from the survey on the Gdańsk University of Technology graduates’ qualifications development. The research refers to graduates from the year 2013. The survey was conducted in 2015, two years after the respondents obtained graduate status. The research sample included 1777 respondents. The study referred to as i.a. to examine...
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Data from the survey on Gdańsk University of Technology graduates' professional careers - the year 2013.
Open Research DataThe dataset includes data from the survey on the Gdańsk University of Technology graduates’ professional careers, from the year 2013. The survey was conducted in 2015, two years after the respondents obtained graduate status. The research sample included 1777 respondents. The study concerned i.a. the percentage of people working among graduates of the...
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Data from the survey on Gdańsk University of Technology graduates' qualifications development - the year 2014
Open Research DataThe dataset includes data from the survey on the Gdańsk University of Technology graduates’ qualifications development. The research refers to graduates from the year 2014. The survey was conducted in 2016, two years after the respondents obtained graduate status. The research sample included 2004 respondents. The study referred to as i.a. to examine...
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Data from the survey on Gdańsk University of Technology graduates' qualifications development - the year 2016
Open Research DataThe dataset includes data from the survey on the Gdańsk University of Technology graduates’ qualifications development. The research refers to graduates from the year 2016. The survey was conducted in 2018, two years after the respondents obtained graduate status. The research sample included 1947 respondents. The study referred to as i.a. to examine...
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Data from the survey on Gdańsk University of Technology graduates' qualifications development - the year 2015
Open Research DataThe dataset includes data from the survey on the Gdańsk University of Technology graduates’ qualifications development. The research refers to graduates from the year 2015. The survey was conducted in 2017, two years after the respondents obtained graduate status. The research sample included 2553 respondents. The study referred to as i.a. to examine...
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Data from the survey on Gdańsk University of Technology graduates’ competencies assessment by entrepreneurs
Open Research DataThe dataset includes data from the survey on the Gdańsk University of Technology (GUT) graduates’ competencies assessment by entrepreneurs. The survey was conducted in 2017. The research sample included 102 respondents representing various firms from Pomeranian Voivodship. The study concerned i.a. assessment of GUT graduates' preparation for the requirements...
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Data from the survey on factors determining the employment of the Gdańsk University of Technology graduates’ in the opinion of entrepreneurs
Open Research DataThe dataset includes data from the survey on factors determining the employment of the Gdańsk University of Technology (GUT) graduates’ in the opinion of entrepreneurs. The survey was conducted in 2017. The research sample included 102 respondents representing various firms from Pomeranian Voivodship. The study concerned i.a. factors determining the...
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Data from the survey on Gdańsk University of Technology graduates' professional careers - the year 2016
Open Research DataThe dataset includes data from the survey on the Gdańsk University of Technology graduates’ professional careers, from the year 2016. The survey was conducted in 2018, two years after the respondents obtained graduate status. The research sample included 1947 respondents. The study concerned i.a. the percentage of people working among graduates of the...
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Data from the survey on the cooperation of entrepreneurs with the Gdańsk University of Technology in the field of student apprenticeship programs or internships
Open Research DataThe dataset includes data from the survey on the cooperation of entrepreneurs with the Gdańsk University of Technology (GUT). The survey was conducted in 2017. The research sample included 102 respondents representing various firms from Pomeranian Voivodship. The study concerned i.a. opinions on cooperation with the GUT in the field of student apprenticeships...
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Data from the survey on Gdańsk University of Technology graduates' professional careers - the year 2015
Open Research DataThe dataset includes data from the survey on the Gdańsk University of Technology graduates’ professional careers, from the year 2015. The survey was conducted in 2017, two years after the respondents obtained graduate status. The research sample included 2553 respondents. The study concerned i.a. the percentage of people working among graduates of the...
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Data from the survey on Gdańsk University of Technology graduates' assessment of studying - the year 2016
Open Research DataThe dataset includes data from the survey on Gdańsk University of Technology graduates’ assessment of studying. The research refers to graduates from the year 2016. The survey was conducted in 2018, two years after the respondents obtained graduate status. The research sample included 1947 respondents. The study referred to as i.a. assessment of whether...
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Data from the survey on Gdańsk University of Technology graduates' assessment of studying - the year 2014
Open Research DataThe dataset includes data from the survey on Gdańsk University of Technology graduates’ assessment of studying. The research refers to graduates from the year 2014. The survey was conducted in 2016, two years after the respondents obtained graduate status. The research sample included 2004 respondents. The study referred to as i.a. assessment of whether...
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Data from the survey on Gdańsk University of Technology graduates' professional careers - the year 2014
Open Research DataThe dataset includes data from the survey on the Gdańsk University of Technology graduates’ professional careers, from the year 2014. The survey was conducted in 2016, two years after the respondents obtained graduate status. The research sample included 2004 respondents. The study concerned i.a. the percentage of people working among graduates of the...
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Data from the survey on Gdańsk University of Technology graduates' assessment of studying - the year 2015
Open Research DataThe dataset includes data from the survey on Gdańsk University of Technology graduates’ assessment of studying. The research refers to graduates from the year 2015. The survey was conducted in 2017, two years after the respondents obtained graduate status. The research sample included 2553 respondents. The study referred to as i.a. assessment of whether...
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The use of tax reliefs by entrepreneurs on the example of tax relief for new technologies in the Łódź and Lower Silesian provinces
Open Research DataInformation about 323,152 business entities located in the Łódź and Lower Silesian voivodships, provided by 52 tax offices as part of access to public information. The time range of the survey is 2009-2016. The data describe the level of use of the tax relief for new technologies.