The paper analyzes the mechanisms for the development of tourism in rural areas, especially the European Union state aid for rural development. This paper aims to underline the impact of social entrepreneurial system in the rural areas, that could benefit all stakeholders: tourists, business, local community and government with mutually beneficial situation of lowering the structural unemployment rate, returning young human capital to villages and innovating rural tourism through the activism of service science. Hence, the paper aims to point out the vital macroeconomic review of the Republic of Serbia, as a kind of indicators of the possibilities and conditions for the development of the right tools for employment in tourism sector in rural areas in Serbia. The research used normative methods, legal and logical methods of induction and deduction.