Filtry
wszystkich: 561
Wyniki wyszukiwania dla: sealing tax collection
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Semantic technologies based method of collection, processing and sharing information along food chain
PublikacjaIn the paper the method of collecting, processing and sharing information along food chain is presented. Innovative features of that method result from advantages of data engineering based on semantic technologies. The source to build ontology are standards and regulations related to food production, and data collected in databases owned by food chain participants. It allows food chain information resources can be represented in...
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ATA Journal of Legal Tax Research
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Journal of the Australasian Tax Teachers Association
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Journal of Property Tax Assessment and Administration
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Personal income tax (PIT) from conducting business activity due to income from real estate rental
Dane BadawczeThe 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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Wojciech Wyrzykowski dr hab.
OsobyWojciech Wyrzykowski jest pracownikiem Katedry Finansów na Wydziale Zarządzania i Ekonomii Politechniki Gdańskiej. Jest autorem 70 publikacji naukowych w tym 5 monografii oraz współautorem 7 monografii. Najistotniejsze z nich oddające zainteresowania naukowe autora to m.in.: Podatkowe uwarunkowania rozwoju przedsiębiorczości w Polsce, Podatki w Polsce – zarys wykładu, Księgi, ewidencje i rejestry podatkowe małych przedsiębiorców,...
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Tax on dividend income and income from investments in equity instruments in selected European Union countries
Dane BadawczeThe 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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Occurrence and variability of River Habitat Survey features across Europe and the consequences for data collection and evaluation
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Anti-inflammatory drugs in the Vistula River following the failure of the Warsaw sewage collection system in 2019
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Prevalence of human pathogens of the clade Nakaseomyces in a culture collection—the first report on Candida bracarensis in Poland
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Electrohydrodynamic flow and particle collection efficiency in a one-sided spike-plate type electrostatic precipitator
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Monitoring of volatile organic compounds (VOCs) in atmospheric air. Part II. Sample collection and preparation
PublikacjaThe paper reviews literature information on air sampling techniques commonly used for monitoring volatile organic compounds (VOCs) levels in atmospheric air. It describes containers for collecting samples of atmospheric air, such as vacuum canisters and bags made from synthetic materials. It discusses dynamic, passive and denudational techniques for sampling analytes from air combining isolation with preliminary enrichment, and...
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THE EFFECT OF THE FRICTION OF THE REFUSE INSIDE THE REFUSE COLLECTION VEHICLE BODY ON THE WORKING PARAMETERS OF THE COMPACTION MECHANISM
PublikacjaMechanizm prasujący pojazdu do usuwania odpadów z pojemników (w skrócie PUOP) spełnia dwie funkcje. W pierwszym etapie zagęszcza zebrane z pojemników odpady, a następnie przemieszcza je w głąb skrzyni zbiorczej. Znajo-mość właściwości mechanicznych odpadów znajdujących się wewnątrz skrzyni może w znaczący sposób wpłynąć na poprawę wydajności pojazdu. Celem ba-dań było zwiększenie wydajności PUOP poprzez opracowanie w oparciu...
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Karol Niklas dr inż.
OsobyKarol NIKLAS jest adiunktem w Wydziale Inżynierii Mechanicznej i Okrętownictwa Politechniki Gdańskiej . Pracę dyplomową magisterską na kierunku "Budowy okrętów morskich" w specjalności "Budowa małych statków i jachtów" obronił w 2007 roku. W 2008 roku ukończył studia podyplomowe w specjalności "Nowoczesne Metody Symulacyjne w Technice" na Wydziale Fizyki i Matematyki Stosowanej. W 2014 roku obronił rozprawę doktorską pt. "Zastosowanie...
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Results of research on the SME sector in the context of applying tax reliefs
Dane BadawczeThis dataset presents the quantitative results of the survey conducted in the period June 2019 - April 2020. In total, 274 completed survey questionnaires were obtained.
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On the modelling of anisotropy and destructuration of soft clays within the multi-laminate framework.
PublikacjaZaproponowano nowy model konstytutywny dla słabonośnych gruntów drobnoziarnistych, w którym anizotropię cech wytrzymałościowych połączono ze zmianami struktury szkieletu gruntowego. Model ten został sformułowany w ramach tzw. modeli wielopłaszczyznowych (multi-laminate) bazujących na teorii sprężysto-plastyczności. Przedstawiono praktyczne zastosowanie modelu do obliczeń nasypu drogowego na podłożu słabonośnym metodą elementów...
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List of administrative and tax preferences for electric vehicles owners in selected European countries
Dane BadawczeCurrent mechanisms for supporting electric vehicle owners are both economic (in the form of tax reliefs and direct subsidies) as well as administrative and legal. Examples from countries that have opted for different types of incentives present that they have leaded to increased demand for such vehicles. The following dataset is a summary list, including...
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Discount for children deducted from tax in selected EU countries, available according to number of children criterion (in EUR) in 2017
Dane BadawczeWhen analyzing the collected data, it should be indicated that the amount of tax preferences addressed to families with children varies widely and ranges from several hundred euro to even several tens of thousands of euro relief annually. The highest family allowances, calculated in absolute terms, are in Germany, and the lowest in Poland. All countries,...
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Is it time to update the Recommendations of the Polish Society of Forensic Medicine and Criminology on the collection of post-mortem material for toxicological analysis?
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Discovered music collection of Friedrich Wilhelm Jüncke (1842–1897) as the beginning of research into the reconstruction of the old musical inventory
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Structure of partially reduced xPbO (1-x)SiO2 glasses: combined EXAFS and MD study
PublikacjaWykorzystując połączenie metody EXAFS (extended X-ray absorption finestructure) i symulacji MD (molecular dynamics) zbadano strukturęczęściowo zredukowanych szkieł ołowiowo-krzemianowych o różnejstechiometrii wyjściowej. W wyniku analizy uzyskano szczegółowyopis struktury lokalnej wokół atomów ołowiu i jej zmiany w funkcjiskładu szkła i poziomu redukcji. Określono również jaką tendencjędo aglomeracji w metaliczne klastry wykazują...
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The river water influence on cationic and anionic dyes collection by nickel foam with carbonized metal-organic frameworks and carbon nanotubes
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A collection of directed graphs for the minimum cycle mean weight computation
Dane BadawczeThis dataset contains definitions of the 16 directed graphs with weighted edges that were described in the following paper: Paweł Pilarczyk, A space-efficient algorithm for computing the minimum cycle mean in a directed graph, Journal of Mathematics and Computer Science, 20 (2020), no. 4, 349--355, DOI: 10.22436/jmcs.020.04.08, URL: http://dx.doi.org/10.22436/jmcs.020.04.08 These...
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Vital and health statistics. Ser. 1: Programs and collection procedures
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Kwartalnik Prawa Podatkowego
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Krzysztof Nyka dr hab. inż.
OsobyKrzysztof Nyka, absolwent Wydziału Elektroniki Telekomunikacji i Informatyki Politechniki Gdańskiej (WETI PG), gdzie uzyskał tytuł magistra inżyniera (1986, telekomunikacja) stopień doktora nauk technicznych (2002, elektronika) i doktora habilitowanego (2020 automatyka, elektronika i elektrotechnika). Obecnie jest zatrudniony na stanowisku profesora uczelni w Katedrze Inżynierii Mikrofalowej i Antenowej WETI PG. Zainteresowania...
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Michał Bernard Pietrzak dr hab.
OsobyMichał Bernard Pietrzak jest kierownikiem Katedry Statystyki i Ekonometrii na Wydziale Ekonomii i Zarządzania Politechniki Gdańskiej oraz zastępcą redaktora naczelnego ds. oceny pod względem poprawności statystycznej czasopism: Oeconomia Copernicana i Equilibrium. Quarterly Journal of Economics and Economic Policy. Do października 2021 pracował na stanowisku profesora nadzwyczajnego na Wydziale Nauk Ekonomicznych i Zarządzania,...
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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)
Dane BadawczeTaxpayers 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 obtaining income taxed with a lump sum on income recorded according to sources of income 2011-2015
Dane BadawczeTaxpayers 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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Oprawy ze średniowiecznych rękopisów muzycznych w księgozbiorze Jana Bernarda Bonifacia = Medieval musical manuscript leaves as bookbindings in the book-collection of Giovanni Bernardino Bonifacio
PublikacjaNiniejsza praca zawiera analizę jakościową i ilościową zespołu analogów, składającego się z około 30 druków (XVI wiek), oprawionych w średniowieczne rękopisy muzyczne na pergaminie z zapisem neumatycznym (XIV/XV wiek) z księgozbioru Jana Bernarda Bonifacia (1517-1597), fundatora Biblioteki Rady Miejskiej w Gdańsku (Bibliotheca Senatus Gedanensis). W centrum interesowania autorki znalazły się wyżej wymienione oprawy, a w szczególności...
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Oprawy ze średniowiecznych rękopisów muzycznych w księgozbiorze Jana Bernarda Bonifacia = Medieval musical manuscript leaves as bookbindings in the book-collection of Giovanni Bernardino Bonifacio
PublikacjaNiniejsza praca zawiera analizę jakościową i ilościową zespołu analogów, składającego się z około 30 druków (XVI wiek), oprawionych w średniowieczne rękopisy muzyczne na pergaminie z zapisem neumatycznym (XIV/XV wiek) z księgozbioru Jana Bernarda Bonifacia (1517-1597), fundatora Biblioteki Rady Miejskiej w Gdańsku (Bibliotheca Senatus Gedanensis). W centrum interesowania autorki znalazły się wyżej wymienione oprawy, a w szczególności...
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Upper corporate income tax rates CIT in EU countries (in%).
Dane BadawczeIn 2000, CIT rates were quite varied; in Ireland and Lithuania it was 24%, and in Germany it was nearly 52%. For all EU countries, the average CIT rate was at the level of 32%, but in the following years the rate decreased to reach the level of around 22.5%. The largest reductions in the CIT rate were introduced by Bulgaria and Germany. Particularly...
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Knowledge and level of use of tax exemptions for R&D activities
Dane BadawczeThe 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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NEW DESIGNS OF MAGNETIC FLUID SEALS FOR RECIPROCATING MOTION
PublikacjaT he operating conditions of magnetic fluid seals during reciprocating motion are so different from those observed in rotating motion that the use of their conventional structures for reciprocating motion seals yields no good results. The analysis of the sealing mechanism of magnetic fluid seals in reciprocating motion shows that the operation of these seals is affected by the carry-over phenomenon and magnetic fluid...
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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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Dataset of bibliometric data for a research study on tax research retrived from Web of Science.
Dane BadawczeThis dataset was created for the purpose of research study on taxation research. Analytical data come from the Web of Science (WoS) databases provided by Clarivate Analytics and was retrived in March 2021.
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Total annual EU country support for tax credits and child benefits in EUR (2017)
Dane BadawczeThe inhabitants of Luxembourg can count on the highest support, the smallest - only a dozen or so euros in Bulgaria. Considerable variation also occurs when we consider the help of general support measured in relation to the average salary. In this case, the highest rate is in France (13.7%), and the lowest, similarly to Bulgaria, (only 0.2%).
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Magdalena Szuflita-Żurawska
OsobyMagdalena Szuflita-Żurawska jest kierownikiem Sekcji Informacji Naukowo-Technicznej na Politechnice Gdańskiej oraz Liderem Centrum Kompetencji Otwartej Nauki przy Bibliotece Politechniki Gdańskiej. Jej główne zainteresowania badawcze koncentrują się w obszarze komunikacji naukowej oraz otwartych danych badawczych, a także motywacji i produktywności naukowej. Jest odpowiedzialna między innymi za prowadzenie szkoleń dla pracowników...
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NEW DESIGNS OF CENTRIFUGAL MAGNETIC FLUID SEALS FOR ROTATING SHAFTS IN MARINE TECHNOLOGY
PublikacjaThe centrifugal magnetic fluid seals have important advantage over the conventional centrifugal seals. They maintain very good sealing capacity at static, medium and high speeds of shaft rotation, with the increased seal lifetime, and minimum torque and static friction. These seals are particularly useful in cases when the angular shaft velocity varies and sometimes decreases to nearly or exactly zero, such as in flywheel applications,...
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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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Cities that will obtain the highest revenues from PIT in 2021 per capita in thous. PLN
Dane BadawczeAn example of a tax that is proportionally divided between the state (government administration) and local governments is the personal income tax. The following dataset presents the income tax revenues to the central budget, as well as the cities that obtain the highest income from the above tribute. The COVID-19 pandemic has an impact on the financial...
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Piotr Kasprzak dr
OsobyDr Piotr Kasprzak - na co dzień jest pracownikiem Katedry Finansów na Wydziale Zarządzania i Ekonomii Politechniki Gdańskiej. Specjalizuje się w aspektach związanych z opodatkowaniem przedsiębiorstw oraz zagadnień związanych z rachunkowością. Jego zainteresowania naukowe i zawodowe obejmują kwestie związane z rachunkowością przedsiębiorstw, prowadzeniem rachunkowości zarządczej oraz stosowaniem zapisów ustawy o rachunkowości w...
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PIT revenues in 2012-2021 in PLN billion
Dane BadawczeTaxes 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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Cities that obtain the highest revenues from PIT in 2021 in PLN billion
Dane BadawczeTax 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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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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Average CIT rate in European Union countries in 2008, 2010, 2012, 2014 and 2016 (in%)
Dane BadawczeThe following data presents the average CIT rate in European Union countries between 2008-2016 .
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Diagnostic Model of Crankshaft Seals
PublikacjaT he paper presents a research stand being a diagnostic model of radial lip seals used, among others, on crankshafts of piston combustion engines in order to identify the correctness of their operation. The possibility of determining the technical condition of lip seals on the basis of the proposed coefficient of correctness of operation has been described. T he basic features of seals influencing their correctness of...
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Krzysztof Leja dr hab. inż.
OsobyKrzysztof Leja, absolwent Wydziału Fizyki Technicznej i Matematyki Stosowanej Politechniki Gdańskiej, doktor habilitowany nauk o zarządzaniu. Obecnie prodziekan ds. nauki Wydziału Zarządzania i Ekonomii Politechniki Gdańskiej. Zainteresowania badawcze koncentrują się wokół problematyki doskonalenia organizacji i zarządzania współczesną uczelnią. Kierował i uczestniczył w projektach krajowych i międzynarodowych dotyczących badań...
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VAT rates in particular member states of the European Union in 2015
Dane BadawczeUnder European Union law, the minimum standard rate of VAT that Member States can apply is 15%. An upper limit has not been specified. Despite attempts to harmonize the value added tax rates, the range of tax rates applied between countries is large. Currently, Luxembourg uses the lowest standard rate (15%), and Hungary uses the highest (27%). Due to...