Abstract
This paper analyses the impact of fiscal policies on increasing the capacity of SMEs from the manufacturing sector in the Western Balkans, with particular emphasis on those in Kosovo. To achieve empirical results, the data obtained from the opinions of the 100 analysed SMEs were processed through logistic regression. The SPSS statistical software was also used for these statistics. Based on literature review and empirical results, it has been concluded that fiscal policies have an impact on Kosovo SMEs growth. Also in Kosovo and in other Western Balkan countries, fiscal policies and packages have been adopted to support SMEs and have had a significant effect on their activities. Despite the fact that under normal circumstances fiscal support for SMEs has been provided by the governments of these countries, in the near future there should be greater fiscal support to SMEs by means of fiscal incentives due to the devastating effects of the COVID 19 pandemic on each country’s economy.
Highlights
The Western Balkans is a geopolitical term and covers six countries which are in the process of accession to the European Union (EU) (British Council, 2018; Jusufi and Ukaj, 2020)
Their comments will show what impact each independent variable has on the dependent variable or on increasing the production capacity of the analyzed SMEs
Fiscal policies are very significant for general development of all countries
Summary
The Western Balkans is a geopolitical term and covers six countries which are in the process of accession to the EU (British Council, 2018; Jusufi and Ukaj, 2020). This six countries are: Albania, North Macedonia, Bosnia and Herzegovina, Kosovo, Montenegro and Serbia (Jusufi and Lubeniqi, 2019). The European Union (EU) has contributed to the integration and regional reconciliation of these countries in order to achieve social and economic development through different programmes (Tošović-Stevanović and Ristanović, 2016; Ajdarpašić and Qorraj, 2019).
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