Abstract
Subject and purpose of work: The aim of this article is to determine the influence of the institutional and systemic environment on the development of enterprises providing accommodation and catering services in Lublin province. Materials and Methods: The direct questionnaire and computer-assisted method of data collection CAWI were used to carry out research. Results: The research conducted in 2007 and 2013 shows that there was a positive change in the institutional and systemic environment, with improved access to capital and EU aid programs, along with government policy, local government policy and promotion, as well as tourism and business development organizations. Conclusions: Entrepreneurs expect greater involvement of the state in activities that encourage the increase of the competitiveness of enterprises. The issue of simplifying the tax system and reducing the existing taxes is particularly important.