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Wyniki wyszukiwania dla: tax administration
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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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Journal of Tax Administration
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Journal of Property Tax Assessment and Administration
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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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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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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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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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Fighting Administrative Corruption with Digital Government in Sub-Saharan Africa
PublikacjaAdministrative corruption is a pervasive problem and a major threat to economic and social development around the world, especially in Sub-Saharan Africa which lags behind other regions in various development indicators and is seen as one of the most corrupt regions globally. This paper examines a hypothesis that digital government – the use of digital technology to transform public administration organizations and their relationships...
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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...