Status administracyjny gminy a podatkowe uwarunkowania rozwoju agroturystyki

Małgorzata Winter

Winter, Małgorzata
Status administracyjny gminy a podatkowe uwarunkowania rozwoju agroturystyki
ADMINISTRATIVE STATUS OF A COMMUNITY VS. TAX DETERMINANTS OF AGRO-TOURISM DEVELOPMENT
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008, vol., nr 65, s. 211-218

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