INSTITUTIONAL-SYSTEMIC CONDITIONS FOR THE DEVELOPMENT OF PROVIDERS OF ACCOMMODATION AND CATERING SERVICES IN THE SELECTED DISTRICTS OF THE NORTH-EASTERN POLAND

The aim of the study is to determine the feasibility of development of accommodation facilities and gastronomic establishments and catering points operating in the north-eastern Poland, resulting from institutional and systemic solutions existing in the country. From the perspective of the traders in the market of accommodation and catering the most burdensome part of the institutional environment-system is currently the tax system. In this area, the legislative branch should make a change which in consequence will improve the cost-effectiveness of Strona30 conducting economic activity. Availability of capital depending on the conditions offered by financial institutions has been identified as a more favourable factor for the development of studied subjects than the right policy at the level of central and local government, as well as the active promotion of communes and districts. Highly rated element of institutional and systemic environment are EU support programs.