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wszystkich: 195

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wyczyść Filtry wybranego katalogu

Katalog Danych Badawczych

  • ETS prices 2008-2024
    Dane Badawcze
    open access

    The European Union Emissions Trading System (EU ETS) is a carbon emission trading scheme (or cap and trade scheme) which began in 2005 and is intended to lower greenhouse gas emissions by the European Union countries. The "ETS prices 2008-2024" dataset contains a summary of ETS prices in 2008-2024.

  • RES - % share in Estonia, Lithuania and Latvia
    Dane Badawcze
    open access

    The "RES in percentages" file shows the share of energy productionelectricity by source in Lithuania, Latvia and Estonia in the years 2000 – 2022.

  • Energy Security of Polish Consumers in 2004-2021
    Dane Badawcze
    open access

    Energy security is one of the most important components of economic security. It is influenced not only by access to energy sources and the economic situation of the state and the individual consumer. In the years 2004–2021, energy security of the individual consumer in the economic dimension significantly improved. This was due to several factors:1....

  • COVID-19 tax response of selected European countries
    Dane Badawcze
    open access

    A large part of the aid mechanisms offered by individual European countries in connection with the outbreak of the crisis caused by the COVID-19 pandemic concerned the granting of the so-called tax preferences. It should be noted that a tax preference is any deviation from the adopted tax rules, resulting in a reduction of the final tax burden. The...

  • Entrepreneurs' intention to use tax relief
    Dane Badawcze
    open access

    The dataset presents the results of research conducted by the author among Polish entrepreneurs in 2017–2020. The diagnostic survey method was used to collect primary data among enterprises from the SME sector. The measurement instrument was a survey questionnaire developed by the author. This study is a key piece of research. The aim was to examine...

  • Poland’s energy dependence - economic context
    Dane Badawcze
    open access

    Poland does not have vast resources of non-renewable energy and no nuclear power plant, therefore the issue of the energy dependence of the state, which affects the level of energy security of the country, is an extremely important factor. It depends on both the volume of imports of energy raw materials and the policy of diversification of sources of...

  • Results of research on the SME sector in the context of applying tax reliefs
    Dane Badawcze
    open access

    This dataset presents the quantitative results of the survey conducted in the period June 2019 - April 2020. In total, 274 completed survey questionnaires were obtained.

  • Dataset of bibliometric data for a research study on tax research retrived from Web of Science.
    Dane Badawcze
    open access

    This 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.

  • Upper corporate income tax rates CIT in EU countries (in%).
    Dane Badawcze
    open access

    In 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...

  • Income tax rates for special activities in Czech Republic
    Dane Badawcze
    open access

    The standard corporate income tax rate is 19%. Since 2015, the tax rates for special activities have changed as follows: the tax rate for pension funds is 0% (with some exemption); The tax regulations define a new so-called "Basic investment fund" and only that particular fund can benefit from the lower tax rate of 5%. Other mutual funds that do not...

  • Implied Tax Subsidy Rates for Research and Development Expenditure in European OECD Countries (2019)
    Dane Badawcze
    open access

    The implied rate of tax credits, developed by the OECD, is one way to measure the extent of R&D tax credits based on spending in different countries. Tax credit rates are measured as the difference between one R&D investment unit and the pre-tax income required to earn commission from that investment unit, assuming the firm is representative....

  • Structure of the SME sector by economy sectors in Poland and the EU-28
    Dane Badawcze
    open access

    Eurostat data show that almost 75% of SMEs in Poland are trade and services, and every seventh enterprise conducts activities related to construction, and every eight - in industry. Comparing the industry structure of Polish companies with the structure of enterprises operating in EU countries, it should be noted that we are characterized by a greater...

  • IRAP tax differentiation in Italian Regions
    Dane Badawcze
    open access

    The following table presents the widespread differentiation in the standard IRAP rates applied in the particular regions of Italy. The tax rates in the table have been updated to 2019 (Only Regions marked with "*" updated their tax rates to the 2020 tax period as of March 16, 2020).

  • Corporate income tax in Mexico (1981-1986)
    Dane Badawcze
    open access

    The following dataset contains information about Mexican corporate income tax. The presented data concerns the years 1981-1986.

  • Corporate tax rates (2000-2019) - Greece
    Dane Badawcze
    open access

    Over the past twenty years, Greece has changed the statutory corporate tax rate, which in 2000 was 40%. The 2008 tax reform provided for a gradual reduction of the rate by 1% annually over the period 2010-2014 (from 25% to 20%). This dataset contains data on CIT rates in Greece.

  • Tax rates for the payroll and profit tax for financial institutions Israel 2002-2015
    Dane Badawcze
    open access

    The following dataset presents the historical tax rates for the payroll and profit tax paid by financial institutions (non-VAT taxation) in Israel.  The data presented in the dataset concerns 2002-2015. 

  • Share of gross value added by factors of production prices generated by the enterprise sector in Poland and in the EU countries in the GDP of individual countries
    Dane Badawcze
    open access

    Companies operating in the EU countries are characterized by a greater contribution to the creation of GDP than Polish enterprises. Discrepancies in shaping the described value also result from a different industry structure of companies. In other EU countries, more companies are involved in services, and in Poland, enterprises conducting commercial...

  • Cities that will obtain the highest revenues from PIT in 2021 per capita in thous. PLN
    Dane Badawcze
    open access

    An 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...

  • Cities that obtain the highest revenues from PIT in 2021 in PLN billion
    Dane Badawcze
    open access

    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 that operate on the market.

  • PIT revenues in 2012-2021 in PLN billion
    Dane Badawcze
    open access

    Taxes 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...