Taxation of golf courses in Poland and selected countries in the context of sustainable development

Abstract

The aim of the article is to present golf in the context of sustainable development and to assess the national tax conditions for the development of this discipline against the background of solutions of selected Central and Eastern European countries. Current literature on the comprehensive impact of golf on sustainable development is very limited, primarily discussing the health and tourist aspects of this discipline. The article is literature-empirical. The impact of golf on sustainable development was examined based on a review of domestic and English literature, analysis of source materials of various golf organizations and federations, and analysis of statistical data of internet databases. A comparative analysis of golf sectors in selected countries was carried out. Tax conditions were assessed based on the analysis of legal regulations and the comparison of tax rates between selected countries. The article shows that golf is conducive to health and economic development, while its impact on the natural environment is debatable. Golf is not very popular in Poland, and the golf sector is less developed compared to countries such as the Czech Republic, Estonia, Slovenia and Slovakia. In particular, property taxation is not conducive to the development of this discipline. In Poland, the golf sector has rather a low impact on sustainable development.