| Autor | Małgorzata Winter |
| Tytuł | Status administracyjny gminy a podatkowe uwarunkowania rozwoju agroturystyki |
| Title | ADMINISTRATIVE STATUS OF A COMMUNITY VS. TAX DETERMINANTS OF AGRO-TOURISM DEVELOPMENT |
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| Abstract | The paper aims to present the current taxation regulations applied to the agro-tourism activity. It argues that the administrative status of a community influences the taxation of the agro-tourism activity located at its area. In consequence, it might also influences the interest of farmers, for whom agro-tourism is a main source of income. Simultaneously, the paper shows how the activity of a local community might influence tax determinants of agro-tourism development. The analysis will be made on the example of the Szczawnica community |
| Cytowanie | Winter M. (2008) Status administracyjny gminy a podatkowe uwarunkowania rozwoju agroturystyki.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 211-218 |
| HTML | wersja html |
| Pełny tekst | EIOGZ_2008_n65_s211.pdf |
