Filtry
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Wyniki wyszukiwania dla: sealing tax collection
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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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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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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...
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Tax discount for children deducted from income in selected EU countries, available according to the criterion of the number of children (in EUR) in 2017
Dane BadawczeDespite the far-reaching harmonization of collection mechanisms and the amount of VAT and excise duty rates in the European Union, individual countries, as a rule, conduct individual income tax policies, including a system of reliefs and exemptions. It is worth noting that, as shown below, each European Union country uses at least one method of supporting...
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Introduction of SAF-T in selected European countries together with applicable national names
Dane BadawczeAmong 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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The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%)
Dane BadawczeVAT (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 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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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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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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Green Sample Collection
PublikacjaThe term of “green sample collection” is directly associated with both passive and dynamic analytical tools which allow for simultaneous management of the stage of collection and isolation and/or enrichment of a broad spectrum of chemical compounds from environmental samples. The use of passive sampling techniques at the stage of sample collection makes it possible to obtain in a simple yet inexpensive manner an analytical information...
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Al203 sealing elements lapping
PublikacjaPrzedstawiono wyniki badań własnych wydajnosci docierania ceramiki Al203. Badano elementy uszczelniające na docierarce jednotarczowej o standardowym układzie kinematycznym. Określono wpływ wielkości mikroziaren węglika boru o numerze F400/17, F800/6.5 i F1200/3 oraz wartości nominalnego nacisku jednostkowego na ubytek materiału w czasie 15 i 20 min. Scharakteryzowano mechanizm usuwania naddatku przy docieraniu elementów ceramicznych....
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From the Concept to Results: A Case Study on the Collection Development for the ODC–Opening Day Collection at Qatar National Library
Publikacja"A library collection should fit the mission for which it is created. The number of books it holds does not determine its worth." (E. J. Loveland, 2000) If so, how do we create a national library, and how do we build its collection from scratch without making many mistakes? Since 2012, when the plans for the new national library were announced, Qatar National Library (QNL) envisioned as carrying out its mission to "spread knowledge,...
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System of breath collection and analysis for diseases detection
PublikacjaCollection and study of composition of the exhaled air is now intensively investigated to develop non-invasive medical diagnostics based on presence of metabolic compounds in the exhaled air. The process of collecting and processing of the exhaled air must fulfill relevant conditions to achieve satisfactory results. The paper presents the system of collecting samples of exhaled breath and the proposed methods of its analysis, using...
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Cyanobacterial and Algal Strains in the Culture Collection of Baltic Algae (CCBA)
PublikacjaThe dataset titled Microalgal strains from “Culture Collection of Baltic Algae (CCBA)” is a representation of cyanobacterial and microalgal cultures isolated from the Baltic Sea. It is a unique catalogue of strains of the dominant and rare species found in the Baltic phytoplankton and microphytobenthos assemblages. The main purpose of the collection is to extend the knowledge on the Baltic microbial communities by providing...
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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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Influence of Toll Collection Method on Motorways on Traffic Safety and Efficiency
PublikacjaThe paper presents the results of the effectiveness analysis for various forms of toll collection on motorway gates and their impact on safety and efficiency of traffic. The results from field tests that were performed on the A1 motorway in Rusocin were used for the analysis. The research included the analysis of the video image of driver behaviour on the way to the toll booths and at toll booths. The PTV VISSIM tool was used to...
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Collection and Curation
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Collection Management
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