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wszystkich: 159
wybranych: 64
Wyniki wyszukiwania dla: tax
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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublikacjaThis 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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Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
PublikacjaObjective: 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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Depreciation - underestimated tax optimization tool
PublikacjaOptymalizacja 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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State tax policy and reform tools as a risk of running a business. Case study based on Polski Ład – Polish tax reform
PublikacjaThe 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
PublikacjaThis 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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A conceptual framework for digital tax administration - A systematic review
PublikacjaTax 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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Real Estate Value Tax Based on the Latvian Experience
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Value addend tax (vat) on medical services and products
PublikacjaOsoby 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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Sealing tax collection in Poland and the EU in the years 2008–2018
PublikacjaThe 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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State Interventionism in Tax System - Example of Action in a COVID-19 Crisis
PublikacjaThe 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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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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Tax Policy Tools of Selected European Countries as a Mechanism for Counteracting the Effects of the Crisis Caused by the COVID-19 Disease Pandemic
PublikacjaCrises play an important role in a economics life. They are common and it is impossible to omit them. This following study investigates the concept of ‘crisis’ in the context of economic situation. This text describes the most important financial crises that took place in the past. After that authors passes on a detailed analysis of the actual corona-crisis and the way that it affects the economy globally. The main goal of this...
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Taxonomical Notes onPachygenium(Orchidaceae)
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THEORETICAL ASPECTS OF PROGRESSIVE TAXATION
PublikacjaThe 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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Environmental Taxes and Their Role in the Economics of Sustainable Development
PublikacjaThe 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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Knowledge risks - towards a taxonomy
PublikacjaThe paper aims to identify, describe and analyse knowledge risks organisations might face and based on this, proposes a taxonomy of knowledge risks. To achieve this goal, a literature review was conducted. After the analysis of the existing material, it was possible to divide knowledge risks into two categories: internal (originating from the inside of the organisation) and external (originating from the outside of the organisation)....
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Taxonomy of Schemes for Resilient Routing
PublikacjaThis chapter provides a taxonomy of schemes for resilient routing followed by a discussion of their application to contemporary architectures of communication networks. In particular, a general classification of schemes for resilient routing is first presented followed by a description of the reference schemes for IP networks. The chapter in its later part focuses on the representative techniques of resilient routing for a multi-domain...
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Efficiency of environmental taxation in European countries: comparative analysis
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Taxonomic study of Polystachya Hook. (Orchidaceae) from Asia
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Phylogenetic Placement and Taxonomy of the Genus Hederorkis (Orchidaceae)
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A taxonomy of challenges to resilient message dissemination in VANETs
PublikacjaInter-vehicular communications is seen as a promising solution to a number of issues related with public road safety, road congestion management, and infotainment. However, Vehicular Ad-hoc NETworks (VANETs) characterized by high mobility of vehicles and facing a number of other issues related with high frequency wireless communications and network disconnections, encounter major challenges related with reliability of message delivery....
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THE IMPACT OF ENVIRONMENTAL TAXES ON TRANSPORTATION AND STORAGE ENTERPRISES’ DEVELOPMENT – THE CASE OF BALKAN COUNTRIES
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The Taxonomy Spatial Measure of Development in the Standard of Living Analysis
PublikacjaIncorporation of spatial relationships in the construction of taxonomy measure of development is gaining popularity in Polish literature. However, there is no one common idea concerning how the spatial relationship should be taken into account when creating a synthetic variable nor, indeed, where the spatial weight matrix should be placed. It seems that the inclusion of spatial relationships is more important in smaller regions’...
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The Implementation of the Taxonomic Spatial Measure of Development in the Analysis of Convergence in the Standard of Living
PublikacjaThe main goal of this paper is to analyse the existence of the social convergence in the European Union between 19952012. The social convergence refers to a reduction in the dispersion of the standard of living across countries. A taxonomic spatial measure of development was used as the standard of living approximation. The use of the new approach proposed by E. Antczak allowed for an explanation of the disparities in the analysed...
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Extraction Methods of 10-Deacetylbaccatin III, Paclitaxel, and Cephalomannine from Taxus baccata L. Twigs: A Comparison
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Supervised Classification Problems–Taxonomy of Dimensions and Notation for Problems Identification
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Trade potential of Rwanda: Policy implications from taxonomic analysis of quality of institutions
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THE INTERNATIONAL COMPETITIVENESS OF EUROPEAN UNION COUNTRIES AND STRATEGIES FOR ITS ENHANCEMENT: A TAXONOMIC ANALYSIS
PublikacjaThe aim of this article is to identify clusters of countries with similar levels of competitiveness among the EU-27 countries and to identify for each of the 27 EU countries the path to growth in competitiveness. The taxonomic cluster analysis conducted confirms the hypothesis that the European Union is an area with a high differentiation in terms of levels of competitiveness. The analysis shows that the strategy to increase competitiveness...
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Novel staphylococci nucH taxonomical marker used in identification of human-associated Staphylococcus succinus subsp. casei
PublikacjaThe aim of our study was to assess the sequencing of unique nucH gene fragment based on performed bioinformatics analysis as a novel diagnostic method for the identification of difficult to identify staphylococcal human pathogenic strains. Initially, PCR-RFLP-rrn analysis specific to the spacers between 16SrDNA and 23SrDNA followed by HhaI restriction analysis was performed. Further, sequencing of nucH and 16S rDNA genes fragments...
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Taxonomic Position and Phylogeny of the Genus Vargasiella (Orchidaceae, Vandoideae) Based on Molecular and Morphological Evidence
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The effect of contrasting management types on two distinct taxonomic groups in a large-scaled windthrow
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Semi-continuous production of the anticancer drug taxol by Aspergillus fumigatus and Alternaria tenuissima immobilized in calcium alginate beads
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Molecular taxonomy of scopulariopsis-like fungi with description of new clinical and environmental species
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A Taxonomy of Model-Based Testing for Embedded Systems from Multiple Industry Domains
PublikacjaThis chapter provides a taxonomy of Model-Based Testing (MBT) based on the approaches that are presented throughout this book as well as in the related literature. The techniques for testing are categorized using a number of dimensions to familiarize the reader with the terminology used throughout the chapters that follow. In this chapter, after a brief introduction, a general definition of MBT and related work on available MBT...
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Comparison of AHP and Numerical Taxonomy Methods Based on Biogas Plant Location Analysis
PublikacjaThe paper presents a comparison of the multi-criteria Analytic Hierarchy Process (AHP) method and numerical taxonomy in biogas plant location selection. Biogas plants are sources that will significantly contribute to the implementation of the provisions of the energy and climate package for Poland by 2030. Increasing the share of energy produced from renewable sources, e.g. biogas plants, will increase the country’s energy security....
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Examples of Taxation on Real Estate Properties as an Long-term Investment Asset. Description of Situation in Selected European Countries
PublikacjaReal 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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Production of the anticancer drug taxol by the endophytic fungus Epicoccum nigrum TXB502: enhanced production by gamma irradiation mutagenesis and immobilization technique
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Elucidation of chemical compounds in different extracts of two Lavandula taxa and their biological potentials: Walking with versatile agents on the road from nature to functional applications
PublikacjaDue to their health-promoting and nutraceutical properties, lavenders are frequently employed in the food and pharmaceutical industries. Here, we focused on investigate the chemical profile of hexane, MeOH, and water extracts of leaf, flower, and root of L. pedunculata and L. stoechas and to assess their antioxidant, enzyme inhibitory, and antibacterial properties. The highest total polyphenolic and flavonoids contents were recorded...
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Preferred Benchmarking Criteria for Systematic Taxonomy of Embedded Platforms (STEP) in Human System Interaction Systems
PublikacjaThe rate of progress in the field of Artificial Intelligence (AI) and Machine Learning (ML) has significantly increased over the past ten years and continues to accelerate. Since then, AI has made the leap from research case studies to real production ready applications. The significance of this growth cannot be undermined as it catalyzed the very nature of computing. Conventional platforms struggle to achieve greater performance...
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Use of Silybum marianum Extract and Bio-Ferment for Biodegradable Cosmetic Formulations to Enhance Antioxidant Potential and Effect of the Type of Vehicle on the Percutaneous Absorption and Skin Retention of Silybin and Taxifolin
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Broadband/Dual-band Metal-Mountable UHF RFID Tag Antennas: A Systematic Review. Taxonomy Analysis, Standards of Seamless RFID System Operation, Supporting IoT implementations, Recommendations and Future Directions
PublikacjaThe employment of broadband/dual-band ultra-high frequency (UHF) radio frequency identification (RFID) tag antennas contributes to the growth of RFID technology, with many potential implications, such as the increase of international trade, and reducing costs thereof. This study presents all reported articles on RFID tags for metal objects that can work seamlessly across different countries. Moreover, it addresses all available...
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ADMINISTRACYJNE I PODATKOWE MECHANIZMY WSPARCIA ZAKUPU I EKSPLOATACJI SAMOCHODÓW ELEKTRYCZNYCH W POLSCE I INNYCH KRAJACH EUROPEJSKICH = Administrative and taxation mechanisms to support the purchase and maintenance of electric vehicles on the example of selected european countries
PublikacjaPrzedmiot i cel pracy: Celem artykułu jest przegląd obecnie stosowanych mechanizmów wsparcia zakupu samochodów elektrycznych, ze szczególnym uwzględnieniem ulg i zwolnień podatkowych. Materiały i metody: W artykule zastosowano metodę badawczą polegającą na przeglądzie literatury, przepisów prawa oraz raportów branżowych dotyczących opisywanego zagadnienia. Wyniki: Autorzy przeanalizowali rynek samochodów elektrycznych na świecie...
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Taksonomia funkcjonalnych kompetencji cyfrowych oraz metodologia pomiaru poziomu funkcjonalnych kompetencji cyfrowych ossb z pokolenia 50 plus (Taxonomy of Functional Digital Skills and Methodology for Measuring the Functional Level of Digital Literacy of People Aged 50 plus)
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Sugar Fee in Poland as an Example of New Fiscal Burdens and Stimulation of Consumer Behaviour
PublikacjaDuring the economic downturn caused by the COVID-19 pandemic, the amount and structure of tax burdens imposed by the state on businesses continue to increase, as shown on the example of the newly introduced sugar fee. A new tax-related burden imposed on businesses and consumers producing and consuming sugar-sweetened beverages appeared at the beginning of 2021. The aim of the paper is to present the fiscal burdens that accompany...
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The Determinants of False Self-Employment: A Survey of Polish Enterprises
PublikacjaThe main goal of this article is to advance the emergent research on tax evasion in Poland in the form of false self-employment (FSE), in particular to identify its causes. The dependent character of some self-employed workers is a big problem in the Polish economy, which has been completely unexplored because of the lack of available data. In this article, we use data from a survey of Polish companies. Our empirical results show...
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It is not OK but it works – unproductive entrepreneurship, the case of Poland
PublikacjaThe concept of unproductive entrepreneurs was introduced to science by Baumol, who pointed out the differences in business output between countries. Unproductive behaviour of entrepreneurs is often a consequence of ineffective institutions used by entrepreneurs for rent seeking. The aim of this article is to examine subjective norms (S.N.) and attitudes regarding specified types of unproductive entrepreneurship, which in many cases...
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Directions and Prospects for the Development of the Electric Car Market in Selected ASEAN Countries
PublikacjaThe purpose of this article is to present the current situation and evaluate the opportuni‐ ties for the development of the electric car market in selected Southeast Asian countries in the con‐ text of the current situation in the rest of the world. Currently, the electric car market is at an ad‐ vanced stage of development in regions such as Western Europe, the USA, and China. It should be noted, however, that the number of electric...
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Driving forces of informal employment: An empirical study based on Polish enterprise data
PublikacjaObjective: The article aims to indicate the determinants of informal employment in registered enterprises using company-level evidence from Poland. Research Design & Methods: The survey conducted among Polish small and medium-sized (SME) enterprises in 2018 was used to find the driving forces of informal employment in Poland. The adequate sample comprised 952 representative surveys derived from the computer-assisted telephone...
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Alternative Modeling of Volunteer Based Systems
PublikacjaThe canonical approach to model a flow of a voluntary based computing, as presented in Chapter 7 may tax the capacity of the simulator, especially when a more complex model of Voluntary Computing, proposed in [1], is used which would imply that, for typical heterogeneous groups of volunteers, several thousands of threads would have to be run inside the simulator, to mimic closely the behaviour of every volunteer. This chapter presents...
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The Business Environment of Georgia and Ukraine: Approaches to a Comparative Analysis
PublikacjaThe formation of a favourable business environment and the intensification of entrepreneurial activity on this basis is one of the priorities of economic policy of governments around the world. The aim of this article is to conduct a comparative analysis of some of the characteristics of the business environment of Georgia and Ukraine. The theoretical basis of the study is the understanding of the business environment as a necessary...