Abstract
The chapter aims to analyze the performance of the tourism sec- tor in the Republic of Serbia before the pandemic, during the pandemic, as well as in the post-covid period. The contraction of tourism activity caused by the COVID-19 pandemic was absorbed by the economic measures of the Government of the Republic of Serbia, which created opportunities for the rapid recovery of this sector of the economy. The tourism sector, which faced major challenges in the previous period, was analyzed from both macro and micro aspects. Based on the analyzed theoretical background and research objective, the main hypothesis of the research was set, which is whether positive post-covid effects on the performance of business entities in tourism are expected, in the form of higher income realization, the same level of expenditure, with the same number of employees. Hypothesis testing was carried out using the cross-tabulation method, because each projection of in- come, expenditure and number of employees is shown according to the activity, size and legal form of business entities in tourism.
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