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Wyniki wyszukiwania dla: TAX EVASION
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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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Erosion of privacy in computer vision systems
PublikacjaW pracy przedstawiono problemy, które mogą wystąpić, gdy technologia komputerowego wzroku zostanie zaimplementowana w urządzeniach wykorzystywanych w codziennym życiu. Przeprowadzono także dyskusję socjologicznych konsekwencji stosowania biometrii, automatycznego śledzenia ruchu i interpretacji obrazu. Omówiono też problemy wynikające z połączenia komputerowego wzroku z możliwościami oferowanymi przez Internet.
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Journal of Tax Administration
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AUSTRALIAN TAX REVIEW
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EC Tax Review
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EJournal of Tax Research
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Journal of Tax Reform
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Nordic Tax Journal
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British Tax Review
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NATIONAL TAX JOURNAL
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World Tax Journal
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INTERNATIONAL TAX AND PUBLIC FINANCE
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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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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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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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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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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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Vision
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Vision
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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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From Knowledge based Vision Systems to Cognitive Vision Systems: A Review
PublikacjaComputer vision research and applications have their origins in 1960s. Limitations in computational resources inherent of that time, among other reasons, caused research to move away from artificial intelligence and generic recognition goals to accomplish simple tasks for constrained scenarios. In the past decades, the development in machine learning techniques has contributed to noteworthy progress in vision systems. However,...
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A Finer Point on Vision
PublikacjaAs an IES Member, I look forward to each issue of LD+A and read them with great interest as they are often very informative. To my surprise, the Research article (May 2019, p. 76) has an error which should be corrected.
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Vision Zero in Poland
PublikacjaPoland’s experience of road safety work is relatively short. In the early 1990s road deaths soared to a staggering 8000 a year. A diagnosis found that Poland’s lack of systemic road safety action was to blame for those figures. In response, the state set up road safety bodies and commissioned road safety programs. In 2005, Poland followed the example of Sweden and adopted Vision Zero as a far-reaching concept of changes in road...
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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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Erosion Control
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Estimation of cavitation erosion resistance of materials
PublikacjaW pracy przedstawiono ocenę odporności kawitacyjnej 17 materiałów. Do opisu odporności kawitacyjnej zaproponowano nowy wskaźnik liczbowy uwzględniający długość okresu inkubacji, maksymalną prędkość niszczenia oraz czas po którym wystąpi maksymalna prędkość niszczenia materiału. Zaproponowany wskaźnik porównano ze wskaźnikiem δcav, który reprezentuje całą krzywą erozji kawitacyjnej materiału.
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Polish Version of Organizational Justice Scale
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Cavitation Erosion – Phenomenon and Test Rigs
PublikacjaThe cavitation and cavitation erosion phenomenon have been shortly presented. The main four types of test rigs to investigate the cavitation erosion resistance have been shown. Each type of test design is described and an example of a design is shown. A special attention has been payed to the designs described in the International ASTM Standards: a vibratory design and a cavitating jet cell. There was shown that the design of a...
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Cavitation erosion degradation of Belzona® coatings
PublikacjaIn hydrocarbon and maritime industry there is a constant need of materials and coatings withstanding severe conditions. One of adverse phenomena present there is cavitation erosion. The paper presents evaluation of cavitation resistance of three different steel coatings. Belzona 2141 (ACR-Fluid Elastormer), 1321 (Ceramic S-Steal) and 5831 (ST-Barrier) were deployed on P110 steel and subjected to ultrasound cavitation in distilled...
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Slurry Erosion -Design of Test Devices
PublikacjaDegradation of material caused by impacts of a solid particle (erodent) suspended in a liquid is called slurry erosion and is a major problem in the hydropower and maritime industry. Slurry erosion depends on many factors, e.g. liquid and erodent velocity, size, shape, angle of impact, hardness and number of erodents, and strength of a target material. The various types of test devices have been designed to investigate an effect...
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The resistance of S235JR steel to cavitation erosion
PublikacjaThe erosion resistance of S235JR steel to flow cavitation was investigated. In order to understand an influence of steel properties and cavitation intensities on the degradation mechanisms, low-carbon S235JR steel was tested in the as-received state and after thermal treatment (annealing) under four different flow velocities. Annealing decreased steel hardness, which made S235JR steel less resistant to cavitation erosion. The performed...
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A Generalized Version of the Lions-Type Lemma
PublikacjaIn this short paper, I recall the history of dealing with the lack of compactness of a sequence in the case of an unbounded domain and prove the vanishing Lions-type result for a sequence of Lebesgue-measurable functions. This lemma generalizes some results for a class of Orlicz–Sobolev spaces. What matters here is the behavior of the integral, not the space
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Scale effects in cavitation erosion of materials
PublikacjaW pracy przedstawiono wpływ wielkości objętości erodowanego materiału na przebieg krzywych erozyjnych. Przedstawiono również niektóre wyniki Międzynarodowego Testu Kawitacyjnego.
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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.
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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...
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''Tak naprawdę''
PublikacjaPrzeanalizowano kwestię zakłamania w dzisiejszym życiu społecznym i politycznym
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On the importance of volume of eroded material for cavitation erosion
PublikacjaW pracy przedstawiono model matematyczny opisujący wpływ objętości erodowanego materiału na przebieg krzywych erozji kawitacyjnej
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Strength assessment of a version of joint of sandwich panels
PublikacjaW pracy przedstawiono propozycję optymalizacji wariantu połączenia doczołowego stalowych paneli typu ''sandwich''. Przedstawiono wyniki analizy numerycznej rozkładów naprężeń dla wielu wariantów geometrii proponowanego połączenia.
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Cavitation Erosion Resistance Influence of Material Properties
PublikacjaThe cavitation erosion is the phenomena that causes degradation of fluid flow machinery components due to repetitive implosion of cavitation bubbles adjacent to the solid surface. Cavitation erosion is a complex phenomenon, which includes not only hydrodynamic factors of liquid, but also properties of erodible material e.g. microstructure, hardness or Young modulus. In order to reduce the negative impact of erosion on machine components,...
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VISION RESEARCH
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Science Vision
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Eye and Vision
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Vision Gerencial
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