Instytucjonalno-systemowe bariery rozwoju przedsiębiorstw gastronomicznych i noclegowych w województwie lubelskim

The aim of the study is to present the existing barriers to the development of providers of gastronomic and accommodation services on Lublin tourism market resulting from the institutional and systemic environment.Existing institutional and systemic solutions considering opportunities and easiness to acquire funds for the development of economic activities are not positively evaluated by the respondents. The situation is similar in terms of legal requirements. In the opinion of the owners of gastronomic points and establishments and accommodation facilities the most burdensome barrier to the development of enterprises are existing fiscal measures. The most important is to make adjustments aimed at reducing the taxes and the amount of social security contributions.

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