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Critical Review of SME Regulation Optimization in Serbia: A Reflection on Harmonization with the EU Acquis
Abstract
The European Union (EU) and the Republic of Serbia have recognized the importance of SMEs and are developing accordingly the institutional framework of this sector. In the process of EU accession, Serbia has to fulfil political, economic and legal requirements by implementing systemic reforms of its legal system in order to align it with the EU acquis. Some of these requirements have a direct or indirect impact on SME regulations, to which our chapter has been dedicated within a series of our papers on developing the SME regulatory framework. This paper will try to present the importance of innovating legal development of these companies. Furthermore, modern concepts will be introduced together with very important tools of legal forms of SME organization. The intention is to clearly define specific legal goals of SMEs, expressed through targeted legal forms. The modern regulatory framework relating to SMEs should combine the existing solid theoretical base and innovative models from the practice.
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