Opodatkowanie usług turystycznych - wybrane zagadnienia

Abstract

The specificity of economic activities related to tourism is reflected not only in the type of business, its scope and its operating principles but also in terms of its tax base. Presentation of the specifics in terms of taxation is the purpose of the present article. The article on the background of the general principles of business taxation presents specific economic activities in tourism services, focusing primarily on the tax on goods and services and income tax from individuals. Taxation of business in the area of tourism services in the section on tax on goods and services takes into account the specificity of this activity, and has been fully harmonized with the EU regulations. Economic activity in the field of tourism in the Polish tax system is preferred only by the exemption from income tax on individuals in the so-called agro hire dimensions not exceeding 5 rooms. In conclusion it should be noted that the normalization in Polish tax laws are implementing state policy in the sphere of tourism is treated at par with other areas of economic activity. Issues contained in the article were presented by the state of the law on 10.01.2012.