The County Government Actions In The Creation Of Conditions For The Tourism Enterprise Development In Lubelskie Voivodship

The study attempts to determine the institutional conditions of starting and operating tourist enterprises offering both accommodation and catering services in Lubelskie Voivodship. To establish the actual and desirable facts, a mail survey was sent to sixty-ϐive county ofϐices in Janów, Lublin, Łuków, Opole, Parczew, Puławy, Tomaszów and Włodawa counties. Twenty-six institutions (40%) provided the completed questionnaires. Local governments most often affect investors who consider starting a business, rather than operating a tourist enterprise. Actions supporting businesses that operate in a county are uncommon, but represent a broad spectrum. County governments apply both income and expenditure instruments. Entrepreneurs most often have taken advantage of the interest forgone by the county on late taxes or deferred tax payment terms. The examined counties rarely provide tax relief associated with job creation to the entrepreneurs starting a tourist business. The current state of the analyzed issue is disappointing. It is heartening that many local government institutions recognize the need to improve the situation in the coming years.