The importance and development opportunities of small and medium enterprises have changed over time depending on technological innovations, volatile market conditions, growing living standards and changes in consumer habits and requirements. The emergence of global demand, which is easily accessed through new information technology platforms, has enabled small and medium-sized enterprises to dramatically expand their markets and business practices. Small and medium enterprises (SMEs) promote private property and entrepreneurial skills. They are a driving force of development, not only in developed market driven economies countries, but also in developing countries, and especially so in countries that have progressed in the transition towards a real market driven economy. If developed, the SMEs enable increase of the gross national product and the number of economic entities, creation of new jobs, growth of the population income, higher living standards, substitution of imports and greater domestic economy export competitiveness, better market functioning, etc. Although it is difficult to predict the development prospects of small and medium enterprises due to the number and complexity of factors affecting their running and development, current trends allow one to assume that in the future small and medium enterprises will also play a significant role in modern economy functioning and development.

Abstract:The fact that an enormous portion of the public revenue is lost through tax evasion indicates the inevitability of taking various measures to suppress it. According to the latest statistics, the outflow from the gross domestic product through tax evasion is 30%. The aim of this paper is to point to the systematisation of the matter relating to an assessment of the efficiency of tax audit as a pillar of the reduction of tax evasion and informal economy in our country. Methodology implies a descriptive research. Collected data were meticulously analysed by means of basic arithmetic operations. Due to serious consequences of tax evasion, it is necessary to upgrade the tax system modelled on developed market economies. It is necessary to modernise a Tax Administration, as well as to improve the co-operation between its segments. A synthetic income tax should be introduced. It would encompass all revenues that a taxpayer generates per year. If all taxpayers settled their tax liabilities, it would create space for tax burden reduction. In legal states only "the bravest" resort to tax evasion. Most countries have undertaken a series of measures in order to suppress tax evasion and informal economy. However, the effectiveness of the struggle varies.

Polazeći od uloge i značaja preduzetništva i MSP za ekonomski rast i zaposlenost, cilj ovog rada je da istraži dostignuti nivo razvijenosti preduzetništva i MSP u Srbiji i izabranim zemljama EU iz okruženja, na osnovu vrednosti Indeksa globalnog preduzetništva u 2018. godini i razvoja MSP u Srbiji i izabranim zemljama EU iz okruženja od 2009. do 2017. godine. Istraživanje razvijenosti MSP sprovešće se kroz komparativnu analizu performansi MSP u nefinansijskom poslovnom sektoru u Srbiji i odabranim zemljama EU iz okruženja od 2009. do 2017. godine, analizu doprinosa MSP promeni -oporavku i rastu ili padu zaposlenosti i dodate vrednosti u Srbiji i izabranim zemljama EU od 2009. do 2017. godine, kao i kroz analizu razvijenosti MSP u Srbiji i izabranim zemljama EU u 2009. i 2017. godini na osnovu vrednosti Indeksa razvijenosti MSP u 2009 i 2017. godini. Dobijeni rezultati poslužiće kao osnova za ocenu uspešnosti razvojne, odnosno politike podsticanja razvoja MSP u Srbiji u poređenju sa referentnim zemljama EU iz okruženja i davanje predloga za unapređenje postojeće i/ili donošenje nove politike razvoja MSP u Srbiji.

The paper analyzes the intensity of the influence of the quality of institutions according to the data from the World Bank's specialized Worldwide Governance Indicators database on the growth of gross domestic product per capita of 33 countries of Europe through linear and exponential regression analysis for the period from 1996 to 2016. The observed European countries are divided into three groups: 15 European Union member states in 1995; 13 EU member states from 2004, 2007 and 2013, as well as five countries of the Western Balkans that negotiate or have the status of a candidate for EU membership, in the period from 1996 to 2016. The results of the research have shown that the quality of the institutions had a very positive impact on the economic growth of the observed countries of Europe. According to statistics, positive interdependence is the most significant among the Western Balkan countries. The conclusion is that these countries have to pay special attention to the development of institutions in the process of joining the European Union.

Suočena sa ekonomskom krizom globalnog karaktera Evropska unija je 2010. godine usvojila strategiju pametnog, odživog i sveobuhvatnog razvoja pod nazivom "Evropa 2020". U dokumentu se definišu ciljevi, prioriteti i inicijative za ekonomski razvoj Evrope u 21. veku. Važnu ulogu u njenoj realizaciji pripada sekktoru malih i srednjiih preduzeća. Polazeći od tih činjenica, u radu se prezentuje analiza ovog sektora u 2014. godini kada su ona učestvovala sa 99,8% u ukupnom broju preduzeća u Evropskoj uniji, bilo zaposleno oko 90 miliona ljudi ili 67% ukupne zaposlenosti i učestvovali sa oko 58% u stvaranju dodate vrednosti, izuzimajući finansijski sektor. Došlo se do zaključka da su na afirmaciju ovih poslovnih entiteta u periodu od 2011. godine do današnjih dana imale brojne aktivnosti preduzete na planu donošenja čitavog niza "pametnih"propisa za mala i srednja preduzeća koja su bila u funkciji unapređenja poslovnog ambijenta u okviru koga funkcionišu mala i srednja preduzeća u zemljama Evropske unije.