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The purpose of this article is to determine the present as well as the desired by entrepreneurs in the future activity of local government units in the creation of conditions conducive to the development of catering points and gastronomic establishments and accommodation facilities operating in the province of Lublin. In economic practice the entrepreneurs scarcely use the assistance offered by local governments. Despite this, they critically evaluate local governments’ actions, especially commune offices associated with the use of exemptions and tax reliefs. In the opinion of the respondents, they are used very rarely, and if they are, it is insufficient. In the future, the owners of the catering and accommodation enterprises functioning in the province of Lublin expect to the greatest extent the reduction of the fiscal burden and simplifying the formal procedures in the course of business activity.


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