The aim of the present study is to review the definitions of the enterprises in the European Union, Western Balkans and Kosovo. The study also proposes the classification and comparison of small, medium-sized and large enterprises in the European Union, Western Balkan countries, such as Albania, Montenegro, Macedonia, Croatia, Bosnia and Herzegovina, Serbia, and in Kosovo. The study has been performed using the legal, economic, comparative and practice methodology. The results of the study suggest that states should have control over the categorization of enterprises, so the enterprises with higher economic power cannot have the opportunity to hurt those with lesser economic power, all based on the regulation law and its implementation in practice.
Berry, A. (2007). The Importance of SMEs in the Economy. ITD Global.
CEPOR. (2016). Small and Medium Enterprises Report − Croatia 2015. Zagreb: CEPOR. Retrieved from http://www.cepor.hr/wp-content/uploads/2015/04/SME-report-2015-ENG-web.pdf
Enterprise operations. (2016). Statistical Office of Montenegro - MONSTAT. Podgorica, 2016. Retrieved from http://monstat.org/userfiles/file/sbs/Poslovanje%20preduzeca%20u%20Crnoj%20Gori%20-2016-%20Eng.pdf
European Commission. (2015a). Enterprise and Industry. 2014 SBA Fact Sheet: Serbia.
European Commission. (2005). User Guide to the SME Definition. Brussels: Publications Office of the European Union.
European Commission. (2015b). User Guide to the SME Definition. Luxembourg: Publications Office of the European Union.
European Investment Bank. (2016a). Assessment of Financing Needs of SMEs in the Western Balkans Countries.
European Investment Bank. (2016b). Serbia. Assessment of Financing Needs of SMEs in the Western Balkans Countries.
Fröhlich, Z. (2013). Small and Medium Size Companies Competiveness in Croatian Regional Framework. In 53rd Congress of the European Regional Science Association: “Regional Integration: Europe, the Mediterranean and the World Economy”. Italy, Palermo, 27-31 August 2013.
Guidelines 02/2016 KCFR. (2016). Kosovo: Kosovo Council Financial Reporting, Ministry of Finance. Retrieved from https://mf.rks-gov.net/desk/inc/media/E650C471-246C-4ACE-81A3-F385DF3595FC.pdf
INSTAT. (2016). Statistics on Small and Medium Enterprises, 2016. Republic of Albania: Institute of Statistics.
KCA. (2017). Kosovo Cadastral Agency. Retrieved from Ministry of Environment and Spatial Planning. Republic of Kosovo.
Kosovo Agency of Statistics. (2017). Statistical Yearbook of the Republic of Kosovo. Prishtina. Retrieved from http://ask.rks-gov.net/media/3636/vjetari_statistikor_i_republik%C3%ABs_-s%C3%AB_-kosov%C3%ABs_-2017_-final.pdf
Law on SMEs Support. (2002). Albania.
Law on Supporting SMEs in Albania (2008).
Law on SMEs Support in Kosovo. (2008). Kosovo: Assembly of the Republic of Kosovo.
Marjanova, T., & Conevska, B. (2011). Comparative Analysis of Factors From Marketing and Legal Perspective and Policies That Affect SMEs in Macedonia and EU. In Proceedings of the Conference “Economic development and enterpreneurship in transition economies” (pp. 477-490).
SMEs Development in BH. (2009). Small and Medium-Sized Enterprise Development. Strategy in Bosnia and Herzegovina.
Statistical Office of Montenegro, MONSTAT. (2012). Analysis of number and structure of business entities in Montenegro for the Second Quarter of 2012. Podgorica: Department for Registers.
The Assembly of the Republic of Kosovo. (2011). Law No. 04/L-014 on Accounting, Financial Reporting and Audit. Kosovo: Ministry of Finance, Kosovo Financial Reporting Council.
The World Bank. (2014, June 03). Ministerial Conference: Stronger SMEs for Shared Prosperity - Developing Sustainable Financial Reporting Frameworks in Europe and Central Asia. Retrieved from http://www.worldbank.org/en/events/2014/05/27/stronger-smes-for-shared-prosperity
Yon, R., & Evans, D. (2011). “Thought Paper”: The Role of Small and Medium Enterprises in frontier capital markets.