Filtry
wszystkich: 3294
-
Katalog
- Publikacje 2177 wyników po odfiltrowaniu
- Czasopisma 346 wyników po odfiltrowaniu
- Konferencje 1 wyników po odfiltrowaniu
- Osoby 475 wyników po odfiltrowaniu
- Projekty 11 wyników po odfiltrowaniu
- Zespoły Badawcze 1 wyników po odfiltrowaniu
- Kursy Online 97 wyników po odfiltrowaniu
- Wydarzenia 5 wyników po odfiltrowaniu
- Dane Badawcze 181 wyników po odfiltrowaniu
wyświetlamy 1000 najlepszych wyników Pomoc
Wyniki wyszukiwania dla: ENVIRONMENTAL TAX REFORM.
-
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...
-
Journal of Tax Reform
Czasopisma -
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...
-
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...
-
Corporate tax rates (2000-2019) - Greece
Dane BadawczeOver the past twenty years, Greece has changed the statutory corporate tax rate, which in 2000 was 40%. The 2008 tax reform provided for a gradual reduction of the rate by 1% annually over the period 2010-2014 (from 25% to 20%). This dataset contains data on CIT rates in Greece.
-
Value of tax preferences by areas of support and types of taxes in 2013
Dane BadawczeThese 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.
-
Value of tax preferences by areas of support and types of taxes in 2014
Dane BadawczeThese 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.
-
Value of tax preferences by areas of support and types of taxes in 2011
Dane BadawczeThese 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.
-
Value of tax preferences by areas of support and types of taxes in 2009
Dane BadawczeThese 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.
-
Value of tax preferences by areas of support and types of taxes in 2010
Dane BadawczeThese 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.
-
Value of tax preferences by areas of support and types of taxes in 2012
Dane BadawczeThese 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.
-
Sprawiedliwość agrarna
Publikacjaprawiedliwość agrarna została napisana z intencją zreformowania stosunków społeczno-politycznych. Tekst opiera się na założeniu wywodzącym się z tradycji prawnonaturalnej, które brzmi, iż pierwotnie każdy był współwłaścicielem powierzchni Ziemi. Powstanie prywatnej własności ziemskiej (czyli, eo ipso, wywłaszczenie większości ludzi) należy zakwalifikować jako akt bezprawia, kumulujący się w historycznie nawarstwionych nierównościach...
-
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...
-
Hilton Environmental Reporting as a tool of Corporate Social Responsibility.
PublikacjaArtykuł ten przedstawia historię, kryteria oraz procedury wprowadzone w komputerowym systemie środowiskowym Hilton Environmental Reporting.
-
Grzegorz Boczkaj dr hab. inż.
Osoby -
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...
-
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...
-
Andrzej Chybicki dr inż.
OsobyZ wykształcenia informatyk, absolwent Wydziału Elektroniki, Telekomunikacji i Informatyki Politechniki Gdańskiej, doktor nauk technicznych w dziedzinie informatyka specjalizujący się w przetwarzaniau danych przestrzennych w rozproszonych systemach informatycznych. Ukierunkowany na wykorzystywanie osiągnięć i wiedzy zakresu prowadzonych badań w przemyśle. Współpracował z szeregiem podmiotów przemysłu informatycznego, geodezyjnego...
-
Funkcje prawa w procesie reform oświaty lat 90.
PublikacjaArtykuł 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
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...
-
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,...
-
Współpraca Unii europejskiej z Kazachstanem w zakresie dobrego rządzenia, demokracji, praw człowieka i wsparcia reform instytucjonalnych
Publikacjaartykuł ukazuje wsparcie UE dla Kazachstanu w zakresie przeprowadzania reform strukturalnych.
-
Environmental biology
Kursy OnlineLecture on Environmental Biology
-
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...
-
Environmental Policy
Kursy OnlineThis course deals with key issues associted with understanding and shaping the environmental policy. Both the general description of the topic and detailed considerations regarding how to shape and execute the environmental policies at the municpal level will be discussed
-
Jacek Namieśnik prof. dr hab. inż.
OsobyUrodził się 10 grudnia 1949 r. w Mogilnie, zmarł 14 kwietnia 2019 r. w Gdańsku – polski chemik, profesor nauk chemicznych, specjalizujący się w chemii analitycznej i środowiskowej. Rektor Politechniki Gdańskiej w latach 2016–2019. Studia wyższe ukończył w 1972 r. na Wydziale Chemicznym Politechniki Gdańskiej, uzyskując tytuł magistra inżyniera chemika. W 1972 r. rozpoczął pracę na Politechnice Gdańskiej, gdzie w 1978 r. obronił...
-
Personal income tax - tax scales in 1992–2019
Dane BadawczeThe 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.
-
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...
-
Personal income tax - tax scales in 1992–2019
Dane BadawczePersonal 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...
-
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...
-
Real Estate Value Tax Based on the Latvian Experience
Publikacja -
ENVIRONMENTAL RESEARCH
Czasopisma -
The Impact of Administrative Reform on Labour Market Transformations in Large Polish Cities
Publikacja -
JOURNAL OF POLICY REFORM
Czasopisma -
Health Systems & Reform
Czasopisma -
Organomercury compounds in environmental samples: emission sources, toxicity, environmental fate and determination.
PublikacjaIn view of the specific properties of mercury and its capability of forming compounds that can be bioaccumulated and biomagnified at successive levels of the trophic pyramid, it has become necessary to gather detailed information on the sources of emission of this element into the environment and its fate there. Moreover, the increasing awareness of the relationship between the toxicity of mercury and its chemical form has sharpened...
-
Electrochemistry for environmental protection
Kursy OnlineElectrochemistry for environmental protection 30h lecture course, 15 h seminar, 15 h laboratory A. Lisowska-Oleksiak, M. Lieder, M. Szkoda
-
Tax rates for the payroll and profit tax for financial institutions Israel 2002-2015
Dane BadawczeThe 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.
-
ENVIRONMENTAL POLLUTION
Czasopisma -
Pozadane kierunki reform : opinia dotyczaca polityki spojnosci po 2013 r.
PublikacjaEuropejska 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.
-
2024 Microscopy in Environmental Monitoring
Kursy OnlineThe online repository will be used to teach students by presenting them lectures about variable aspects of microscopy techniques used in environmental monitoring.
-
Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
Publikacja -
Tax preferences in CIT in numbers 2009-2015
Dane BadawczeThese 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.
-
IRAP tax differentiation in Italian Regions
Dane BadawczeThe following table presents the widespread differentiation in the standard IRAP rates applied in the particular regions of Italy. The tax rates in the table have been updated to 2019 (Only Regions marked with "*" updated their tax rates to the 2020 tax period as of March 16, 2020).
-
Tax preferences in PIT in numbers 2009-2015
Dane BadawczeThe 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.
-
Honey bees and their products - bioindicators of environmental contamination
PublikacjaHuman activities produce contaminants, the amounts and toxicity of which often exceed the environment’s homeostatic capacity to cleanse itself. Hence, the systematic analysis and monitoring of the environment is increasingly a matter of urgency. Honey bees, thanks to their morphological features, and also bee products are regarded as good indicators of environmental pollution by toxic substances, be these heavy metals, radioactive...
-
Journal of Tax Administration
Czasopisma -
AUSTRALIAN TAX REVIEW
Czasopisma -
EC Tax Review
Czasopisma -
EJournal of Tax Research
Czasopisma -
Nordic Tax Journal
Czasopisma -
British Tax Review
Czasopisma -
NATIONAL TAX JOURNAL
Czasopisma -
World Tax Journal
Czasopisma -
The use of tax reliefs by entrepreneurs on the example of tax relief for new technologies in the Łódź and Lower Silesian provinces
Dane BadawczeInformation 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.
-
Tax system in Poland - current situation and direction of changes
Dane BadawczeThe 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.
-
Potential direction of changes in tax incentives
Dane BadawczeThe 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.
-
Income tax rates for special activities in Czech Republic
Dane BadawczeThe standard corporate income tax rate is 19%. Since 2015, the tax rates for special activities have changed as follows: the tax rate for pension funds is 0% (with some exemption); The tax regulations define a new so-called "Basic investment fund" and only that particular fund can benefit from the lower tax rate of 5%. Other mutual funds that do not...
-
Use of tax incentives and exemptions - study results
Dane BadawczeThe 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...
-
Organotin Compounds: Environmental Fate and Analytics
PublikacjaFor more than 50 years, organotin compounds have been used in almost all sectors of industry. As a consequence, specific environmental compartments are affected by the emission of these xenobiotics. The emissions of organotin compounds into the environment from paints used in the shipbuilding industry for ship hull coating, and from the plant protection products are particularly significant.In 2001, the IMO introduced a global...
-
Resource productivity and environmental degradation in EU-27 countries: context of material footprint
PublikacjaThis study explores the relationship between the resource productivity and environmental degradation in European Union-27 countries. This study tests this relationship in context of high, moderate, and low material footprint sub-samples; these samples are formed utilizing the expectation–maximization machine learning algorithm. Using the panel data set of EU-27 countries from 2000 to 2020, linear and non-linear autoregressive distributed...
-
Analysis of arsenic species in environmental samples
PublikacjaMany analytical methods for determining arsenic in various forms in environmental samples have been developed in recent years. The main objective of this review article is the presentation and comparison of the three principal techniques for the determination arsenic compounds, namely: hydride generation (HG), voltammetry and chromatography (liquid chromatography including high-performance liquid chromatography (HPLC), and gas...
-
International Journal of Educational Reform
Czasopisma -
Journal of Economic Policy Reform
Czasopisma -
Integrating environmental issues with the practice of urban planning
PublikacjaEnvironmental protection of urban areas has become a common concern among academics, policy makers and urban planners. Therefore, environmental issues are often underlined and incorporated into many strategies for urban development. In the article a discussion about the development of the concept of sustainable development in the context of urban planning and international policies is presented, followed by a review of planning...
-
Environmental fate of BTEX compounds in ambient air
PublikacjaAs a result of the industrialization and urbanization in the world, human pressure on the environment is intensifying, leading to detrimental changes in both biotic and abiotic compartments. One of the many consequences of this state of affairs is the increasing rate of emission into the atmosphere of volatile organic compounds, including the so-called BTEX (benzene, ethylbenzene, toluene, xylenes) compounds. The article reviews...
-
COVID-19 tax response of selected European countries
Dane BadawczeA large part of the aid mechanisms offered by individual European countries in connection with the outbreak of the crisis caused by the COVID-19 pandemic concerned the granting of the so-called tax preferences. It should be noted that a tax preference is any deviation from the adopted tax rules, resulting in a reduction of the final tax burden. The...
-
Environmental Tobacco Smoke: Exposure, Health Effects, and Analysis
PublikacjaTobacco smoke contains more than 4,000 chemicals, and 44 compoundshave been classified as human carcinogens. Toxicity can beboth mainstream smoke as well as the constituents of environmentaltobacco smoke. In the light of this evidence, work is intensifyingon assessing exposure on the basis of the results of tests performedto quantify the amounts of suitable environmental tobacco smokeconstituent biomarkers in samples of biological...
-
Environmental Monitoring
Kursy Online -
Environmental impact and industrial development of biorenewable resources for polyurethanes
PublikacjaPolyurethanes are among the most developed types of polymers. They are produced from the three primary components, i.e., polyols, low-molecular-weight glycols used as chain extenders, and diisocyanates. Until recently, all these substrates have been obtained via petrochemical processes. A decrease in petroleum-based resources and new ecological trends in chemistry, chemical technology, and materials engineering have generated increasing...
-
METHODS OF TEACHING NOISE PROTECTION AT ENVIRONMENTAL ENGINEERING
PublikacjaNoise strongly influences both our health and behavior in everyday life and as employees or employers. The lost of hearing and other effects of noise on humans result not only in a significant decrease in the quality of life or work efficiency but have also have economic consequences. As noise can be preventable in part by the Environmental Engineers, but it is necessary to introduce them noise issues during their education process....
-
What entrepreneurs think about tax optimization?
Dane BadawczeThe 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.
-
Analysis and bioanalysis: an effective tool for data collection of environmental conditions and processes
PublikacjaReliable information that allows us to estimate the state of the environment and to forecast changes in the ecosystem are constantly required. Increasing environmental consciousness and dynamic development of analytical techniques are the main reasons for determining the wide range of pollutants occurring at very low concentrations in complex matrix samples. The presence and concentration of many of those pollutants in the environment...
-
Tax system in Poland - current situation and direction of changes
Dane BadawczeThe 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.
-
Value of tax preferences in 2009-2015 as a percentage of Polish GDP
Dane BadawczeThis 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.
-
Data from environmental sensors installed in two locations
Dane BadawczeThe dataset contains data gathered from environmental sensors installed in two locations:
-
2022 MICROSCOPY IN ENVIRONMENTAL MONITORING -lecture - Nowy
Kursy OnlineThe online repository will be used to teach students by presenting them lectures about variable aspects of microscopy techniques used in environmental monitoring.
-
Indicators describing the effectiveness of tax systems of selected OECD countries
Dane BadawczeThe 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...
-
Bio-mitigation of organic pollutants using horseradish peroxidase as a promising biocatalytic platform for environmental sustainability
PublikacjaA wide array of environmental pollutants is often generated and released into the ecosystem from industrial and human activities. Antibiotics, phenolic compounds, hydroquinone, industrial dyes, and Endocrine-Disrupting Chemicals (EDCs) are prevalent pollutants in water matrices. To promote environmental sustainability and minimize the impact of these pollutants, it is essential to eliminate such contaminants. Although there are...
-
The potential interaction of environmental pollutants and circadian rhythm regulations that may cause leukemia
PublikacjaTumor suppressor genes are highly affected during the development of leukemia, including circadian clock genes. Circadian rhythms constitute an evolutionary molecular machinery involving many genes, such as BMAL1, CLOCK, CRY1, CRY2, PER1, PER2, REV-ERBa, and RORA, for tracking time and optimizing daily life during day-night cycles and seasonal changes. For circulating blood cells many of these genes coordinate their proliferation,...
-
Organomercury Compounds in Environmental Samples: Emission Sources, Toxicity, Environmental Fate, and Determination
Publikacja -
Management and Environmental Monitoring 2023/2024 - winter
Kursy OnlineThe course is dedicated to students at 3 semester of Environmental Engineering. The subject is related to two issues. First is monitoring of the environment- different component of the environment like water, air, soil. Conditions necessary for reliable monitoring and analysis of the results of this monitoring are also discussed. Second is management and covers: Historical development of environmental strategies for protection...
-
Entrepreneurs' intention to use tax relief
Dane BadawczeThe dataset presents the results of research conducted by the author among Polish entrepreneurs in 2017–2020. The diagnostic survey method was used to collect primary data among enterprises from the SME sector. The measurement instrument was a survey questionnaire developed by the author. This study is a key piece of research. The aim was to examine...
-
Corporate income tax in Mexico (1981-1986)
Dane BadawczeThe following dataset contains information about Mexican corporate income tax. The presented data concerns the years 1981-1986.
-
ENVIRONMENTAL MONITORING AND ASSESSMENT
Czasopisma -
Analytical procedures for the determination of surfactants in environmental samples
PublikacjaBecause of their specific physical and chemical properties (amphiphilicity, solubility in polar and nonpolar liquids, ability to form micelles, adsorption at phase boundaries, low toxicity) surfactants (surface-active compounds) are widely applied in industry and in the household. As their applications are on a very large scale, it has become necessary to acquire a more detailed understanding of their environmental fate.In the...
-
Top personal income tax rates (PIT) in EU countries (in%).
Dane BadawczeWhen analyzing the historical PIT rates, it should be noted that in 2000 the average rate was almost 45%. The highest income tax (approx. 60%) was imposed in Belgium, Denmark, as well as in the Netherlands and France. On the other hand, the lowest (25%) rates were recorded in Estonia and Latvia, which were not yet members of the European Union. In the...
-
Birds' feathers – Suitable samples for determination of environmental pollutants
PublikacjaThe intensive development of industry and human population results in large amounts of different xenobiotic emitted into individual ecosystem components. As a consequence, monitoring of the level of pollution of particular elements of the environment by exotoxins has become a common interest. The determination of environmental changes by different types of biological indicators is called bioindication, which is used as one of the...
-
ECOTOXICOLOGY AND ENVIRONMENTAL SAFETY
Czasopisma -
ENVIRONMENTAL TECHNOLOGY
Czasopisma -
The level of Knowledge and use of tax exemptions for R&D activities
Dane BadawczeThe 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...
-
Tax income to the Polish state budget in 2010-2019
Dane BadawczeTax 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...
-
Passive sampling and/or extraction techniques in environmental analysis: a review
PublikacjaThe current state-of-the-art of passive sampling and/or extraction methods for long-term monitoring of pollutants in different environmental compartments is discussed in this review. Passive dosimeters that have been successfully used to monitor organic and inorganic contaminants in air, water, sediments, and soil are presented. The application of new approaches to the determination of pollutants at the sampling stage is discussed....
-
List of public benefit organizations that in 2020 received 1% of the tax due for 2019
Dane BadawczeThe possibility of transferring 1% of personal income tax was introduced by the Act on Public Benefit and Volunteer Work in 2003, and specific provisions specifying who and how can transfer 1% of tax are included in the Personal Income Tax Act. In order to be able to accept 1% of income tax, first of all, the organization (or other authorized entity)...
-
Communication Networks in the Service of the Environmental Monitoring
PublikacjaIn the paper selected issues relating to communication networks in the services of the environmental monitoring (EM) have been described. It is divided into three main parts: introduction, wire and wireless networks. At the beginning of the basic definitions were explained. The wire part focuses on a plain old telephone service (POTS), an integrated services digital network (ISDN), a digital subscriber line (DSL) and a fiber-optic...
-
ENVIRONMENTAL ASSESSMENT OF SOLAR CELL MATERIALS
PublikacjaIn today’s world, fossil fuels, including coal, oil, and gas, are the primary energy sources from which electricity is obtained. As they are exhaustible and their exploitation has a negative impact on the natural environment, they should be, at least partially, replaced by renewable energy sources. One of these sources is solar energy. The use of solar energy releases no CO2, SO2, or NO2 gases, and does not contribute to global...
-
Role of the Synergistic Interactions of Environmental Pollutants in the Development of Cancer
PublikacjaThere is a growing awareness that the large number of environmental pollutants we are exposed to on a daily basis are causing major health problems. Compared to traditional studies that focus on individual pollutants, there are relatively few studies on how pollutants mixtures interact. Several studies have reported a relationship between environmental pollutants and the development of cancer, even when pollutant levels are below...
-
The Interconnectedness between Institutional Quality, Civil War and Institutional Reform: A Case Study of Nepalese Maoist Civil War
Publikacja -
Implied Tax Subsidy Rates for Research and Development Expenditure in European OECD Countries (2019)
Dane BadawczeThe implied rate of tax credits, developed by the OECD, is one way to measure the extent of R&D tax credits based on spending in different countries. Tax credit rates are measured as the difference between one R&D investment unit and the pre-tax income required to earn commission from that investment unit, assuming the firm is representative....
-
Detection of Toxoplasma gondii oocysts in environmental samples
PublikacjaToxoplasma gondii is an obligate intracellular parasite that has capacity to infect warm-blooded animals. Human toxoplasmosis is usually asymptomatic, whereas severe complications may occur in immunocompromised patients (e.g. AIDS) or in case of congenitalinfection. One of the sources of acquiring human toxoplasmosis is ingestion of T. gondii oocysts. It is known that newly infected cats can shed millions of oocysts into the environment,...