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Wyniki wyszukiwania dla: income tax
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Surgical site infection after gastrointestinal surgery in high-income, middle-income, and low-income countries: a prospective, international, multicentre cohort study
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Harnessing digital technologies for poverty reduction. Evidence for low-income and lower-middle income countries
PublikacjaThis paper contributes to understanding the relationship between ICT deployment and poverty alleviation in developing countries. It assess the digital technologies contribution to poverty reduction, through different channels of impact, like education, labor market, income and ICTtrade related activities. Using the sample of 40 developing countries between 1990 and 2019, it relies on macro data extracted from the World Bank Development...
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Share of the wage factor in national income – selected aspects
PublikacjaThe aim of this study is to examine changes in the share of the wage factor in national income, in selected EU countries against labour productivity and investment rates reflecting changes in capital-labour relations, indicated by researchers as determinants of change of the share of the wage factor in national income. The scope of the study includes a review of literature devoted to the issue of wage factor share in national income...
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Cooperative multi-provider routing optimization and income distribution
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Political Sources of Government Redistribution in High-Income Countries
PublikacjaIn cross-national empirical work on income inequality and government redistribution, the greatest emphasis has been on the extremes of the income scale. Less work has been done on groups that are neither rich nor poor—the middle class. The lack of attention to this group is unfortunate for several reasons. Most obviously, the middle class, if defined as the three middle income quintile groups, is by far the largest income group,...
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LABOUR SHARE IN THE DOMESTIC INCOME COMPARED TO DIFFERENT LABOUR MARKETS
PublikacjaThe purpose of this paper is to examine the changes in the share of labour in the domestic income in the years 1995-2010 in the Visegrád Group states, taking into account the level of development of the domestic labour markets. The study involves a review of the literature relating to the labour market issues, collecting sources and their use in the empirical part. The study used the induction method, the elements of descriptive...
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Pluralist View on Inequality from Luxemburg Income Study (LIS)
PublikacjaThe authors start by reviewing the history of the Luxembourg Income Study (LIS), originating from an interdisciplinary project involving economists, sociologists, and political scientists, centered on the cross-country perspective in inequality analysis. They then conduct a meta-analysis of the papers produced by scholars who have taken advantage of the data availability, showing how the theme of income/wealth inequality has been...
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Harmonization and Quality Assurance of Income and Wealth Data: The Case of LIS.
PublikacjaComparability of concepts in survey data harmonization is essential for scientific analyses. LIS – also known as the Luxembourg Income Study or LIS Cross-National Data Center in Luxembourg – acquires and harmonizes income and wealth microdata to provide the scientific community with a comparable database that is unique in the world in its growing temporal and geographic breadth. Over many decades, scholars worldwide have used the...
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Próba pomiaru rozwoju społecznego za pomocą wskaźników ''non - income''
PublikacjaArtykuł analizuje dotychczasowe próby pomiaru rozwoju społecznego. Przedstawione są w nim najczęściej spotykane indeksy rozwoju społecznego takie jak: PQLI, ISP, WISP oraz najnowsze - opracowane przez ONZ - HDI, HPI-1, HPI-2, GDI, GEM.
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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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National income and economic development level - do these two go along together?
PublikacjaRozdział w monografii stanowi syntetyczną próbę oceny związków statystycznych zachodzacych pomiędzy poziom dochodu narodowego na 1 mieszkańca a poziom rozwoju gospodarczo-społecznego mierzonego wskaźnikiem HDI oraz PQLI. W analizie ujęto wszystkie te gospodarki świata dla których uzyskano kompletne dane statystyczne.
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Income situation of rural households in Poland between 2007 and 2014 and its effects
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A Panel Analysis of the Impact of Green Transformation and Globalization on the Labor Share in the National Income
PublikacjaThis study aims to examine the impact of green transition and globalization processes on changes in the labour share. The study covers 76 national economies diversified in development, global production share and energy transition stage from 2000 to 2018. Based on the Total Economy Database data, panel models of the relationship between green transition, globalization and the labour share in the national income were estimated....
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ESTIMATING AVERSION TO RANK INEQUALITY UNDERLYING SELECTED ITALIAN INDICES OF INCOME INEQUALITY
PublikacjaIn this paper, we estimate aversion to rank inequality (ATRI) underlying selected Italian income inequality indices, I, notably the Pietra index, the Bonferroni index and the “new” Zenga index. We measure ATRI by the parameter v of the generalised Gini index G(v). ATRI is distinct from aversion to income inequality, as measured by parameter ε of Atkinson’s index A(ε). We propose eliciting v from the equation I = GE(v). As, in general,...
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Reasons behind changes in the share of labour in national income in the Polish economy: Selected aspects
PublikacjaAim/purpose – The aim of this paper is to examine the impact of structural changes taking place in the Polish economy on the share of labour in national income. Design/methodology/approach – The scope of this study includes a review of the literature dedicated to the issue and an empirical analysis of data available on this topic. The study uses elements of descriptive statistics and the method of induction. Findings – The conducted...
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Labour share and income inequalities in the European Union, taking into account the level of development of economies
Publikacjaesearch background: The relationship between labour share and income inequality is a complex and multifaceted problem. Despite ongoing discussions among economists, there is still no consensus on the direction of the relationship between labour share and income ine-quality. Purpose of the article: The article aims to assess the impact of labour share on income inequal-ity, which is measured in three ways: the Gini index...
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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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Perspective Chapter: Reducing the Social Inequality Gaps in Older Ages in Low- and Middle-Income Countries
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Fuel price, income and road safety as determinants of the level of the population’s economic well-being in Poland
PublikacjaThe opportunity to travel is one of the most favorite human activities, given that on a trip a person gets new knowledge, impressions and positive emotions. Recreational trips occupy a prominent place in the concept of the economics of happiness, and the study of factors that influence decision-making regarding travel is important for forecasting the number of tourists, infrastructure development, income and expenses of businesses...
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Estimating the parameter of inequality aversion on the basis of a parametric distribution of incomes
PublikacjaResearch background: In applied welfare economics, the constant relative inequality aversion function is routinely used as the model of a social decisionmaker’s or a society’s preferences over income distributions. This function is entirely determined by the parameter, ε, of inequality aversion. However, there is no authoritative answer to the question of what the range of ε an analyst should select for empirical work. Purpose...
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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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The atlas of inequality aversion: theory and empirical evidence on 55 countries from the Luxembourg Income Study database
PublikacjaResearch background: In the distributive analysis, the constant relative inequality aversion utility function is a standard tool for ethical judgements of income distributions. The sole parameter ε of this function expresses a society’s aversion to inequality. However, the profession has not committed to the range of ε. When assessing inequality and other welfare characteristics, analysts assume an arbitrary level of ε, common...
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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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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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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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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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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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Reducing income inequalities through government expenditures on education. Evidence for European countries Piotr PłatkowskiORCID Icon &Ewa LechmanORCID Icon
PublikacjaThis study examines the role of government spending on education in mitigating income inequalities. The study uses dynamic panel regressions to assess the evolution of education expenditures and income inequality in the sample of 30 European countries between 1995 and 2018. Our findings show that increases in government spending on education positively affect income inequality reduction. The impact was more substantial in case...
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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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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The boundaries for inequality aversion and certain measures of income inequality = Granice dla awersji do nierówności i pewnych miar nierówności dochodów
PublikacjaW srtykule wykazano, że istnieją granice dla awersji do nierówności przy zastosowaniu miar nierówności dochodów Atkinsona i uogólnionej entropii. Wyznaczono te granice dla rozkładu dochodów uogólnionego Beta drugiego rodzaju GB2
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''Tak naprawdę''
PublikacjaPrzeanalizowano kwestię zakłamania w dzisiejszym życiu społecznym i politycznym
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Microstructure and mechanical properties of a dissimilar metal welded joint of Inconel 617 and P92 steel with Inconel 82 buttering layer for AUSC boiler application
PublikacjaThe application of the novel dissimilar metal welded (DMW) joint, utilizing Inconel 617 and P92 steel, was showcased in the advanced ultra-supercritical (AUSC) boiler. The work has been performed to investigate the effect of Inconel 82 (ERNiCr-3) buttering layer on microstructure and mechanical properties (high-temperature tensile strength, impact strength and microhardness) of gas tungsten arc welded (GTAW) dissimilar joint between...
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Numerical Simulation of Electron Beam Welding Process of Inconel 706 Sheets
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A study of possibility the air conditioning system in a car to become a bioaerosol generator
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Stereoselective Alkylation of Indole with 5-Arylidene-Meldrum’s Acids in the Presence of Organocatalysts
PublikacjaBackground: Indole motif is frequently present in biologically active compounds. Enantiomerically pure or enriched 2,2-dimethyl-5-(aryl(1H-indol-3-yl)methyl)-1,3-dioxane-4,6-diones can be considered as a convenient starting point for the synthesis of a indole ring fused with cyclic ketones with biological activity. Preparation of chiral 2,2-dimethyl-5-(aryl(1H-indol-3-yl)methyl)-1,3-dioxane- 4,6-diones requires the reaction of...
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Innowacyjne technologie CAx / PLM
PublikacjaWyzwania stawiane przed firmami projektowymi, produkcyjnymi, usługowymi to m.in. rosnące wymagania innowacyjności produktów. Zauważalna jest silna potrzeba wprowadzania nowych produktów wysokiej jakości, w krótkim czasie i konkurencyjnych cenach. Zauważalny jest również aspekt konieczności minimalizowania ryzyka związanego z wprowadzaniem nowych rozwiązań na rynek. W odpowiedzi na te wyzwania wprowadzono nowe technologie wspomagające...
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CREATIVE PLACEMAKING IN POLAND. CAN ART BECOME AN EFFECTIVE TOOL OF URBAN REGENERATION?!
PublikacjaThe main aim of the paper is to examine the role of creative placemaking in shaping the urban environment in Polish cities. It also focuses on challenges and obstacles that creative placemaking projects encounter in Polish realities. Creative placemaking is a “micro-development” strategy (Johnson 2009) that focuses on cultural participation, com¬munity engagement and highlights the social role of arts and culture. Artistic interventions...
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Selection of Electrode Material for Inconel 617/P92 Steel SMAW Dissimilar Welds
PublikacjaThe present work aimed to investigate the microstructure and mechanical properties of the dissimilar shielded metal arc welded (SMAW) joint of Alloy 617 and P92 steel for advanced ultrasupercritical boilers. The SMAW joint was produced using three different types of electrodes, namely, ENiCrFe-3, ENiCrMo-3, and ENiCrCoMo-1. During microstructural observation of the welded joints, no possible cracking was detected in the weldments....
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Exploring the cost-effectiveness of high versus low perioperative fraction of inspired oxygen in the prevention of surgical site infections among abdominal surgery patients in three low- and middle-income countries
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Three Point Bending of Laser Engineered Net Shaping (LENS) Repaired Inconel 625
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Effect of Aluminizing on the Fatigue and High-Temperature Corrosion Resistance of Inconel 740 Nickel Alloy
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The Evaluation of Surface Integrity During Machining of Inconel 718 with Various Laser Assistance Strategies
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Studying the Effect of Working Conditions on WEDM Machining Performance of Super Alloy Inconel 617
PublikacjaWire electrical discharge machining (WEDM) has been for many years a precise and efficient non-conventional manufacturing solution in various industrial applications, mostly involving the use of hard-to machine materials like, among other, the Inconel super alloys. The focus of the present study is on exploring the effect of selected control parameters, including pulse duration, pulse-off time and the dielectric flow pressure on...
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Synthesis of disubstituted 1,3,4,9-tetrahydropyrano-[3,4-b]indole-1-acetic acids derivatives
Publikacja1,3,4,9-tetrahydropyrano[3,4-b ]indole-1-acetic acid derivatives are of interest for pharmaceutical research as a core structure for synthesis of biological active substance - Etodolac (selective Cyclooxygenase-2 inhibitor, which belongs to the Non-steroidal Anti-inflammatory Drug, NSAID, that shows a clin-ically effective analgesic and anti-inflammatory activity). Here the way of synthesis of two 1,3,4,9-tetrahydropyrano[3,4-b...
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Lean Startup as a New Way of Managing Technology Ventures Illustrated by the Example of Wlcome App
PublikacjaThe dot-com bubble in the 1990s made the technology industry aware that even excellent ideas backed by amazing teams are not sufficient to ensure a startup’s success. The biggest risk of startups is that they have to operate within many uncertainties, their market and customers are unknown, and their business model is not yet validated. Therefore, successful execution of such a venture requires a rigorous process that would validate...
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Indole-Acrylonitrile Derivatives as Potential Antitumor and Antimicrobial Agents—Synthesis, In Vitro and In Silico Studies
PublikacjaA series of 2-(1H-indol-2-yl)-3-acrylonitrile derivatives, 2a–x, 3, 4a–b, 5a–d, 6a–b, and 7, were synthesized as potential antitumor and antimicrobial agents. The structures of the prepared compounds were evaluated based on elemental analysis, IR, 1H- and 13NMR, as well as MS spectra. X-ray crystal analysis of the representative 2-(1H-indol-2-yl)-3-acrylonitrile 2l showed that the acrylonitrile double bond was Z-configured. All...
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Outline of Fungi and fungus-like taxa
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The Importance of Interferon-Tau in the Diagnosis of Pregnancy
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