Analytical note on comparative legislation on the experience of legal regulation of activities and taxation of small and medium-sized enterprises in the tourism sector in Poland

Abstract. The experience of Poland in legal regulation of small and medium-sized enterprises operating in the tourism sector, in particular, the peculiarities of their taxation, is considered in the note. Particular attention is paid to the status and development of the tourism industry in Poland. The author examines the peculiarities of SME taxation, the grounds for recognising a business entity as a value added tax payer, and the tax benefits that may be applied.

Key words: tourism industry, tourism, small and medium-sized enterprises, income tax, small business, hotels, short-term rental accommodation.

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08/2024