The Report quotes and discusses statistical data describing the activities of small and medium- size enterprises. An important element of the Report, to which I would like to direct your attention, is the presentation of tax issues, which are integrally related to the development of entrepreneurship. A discussion of tax issues addressed to small and medium-size enterprises and an assessment of the influence of those issues on the activities of enterprises are to be found in the Report as well. A no less important part of the Report is the determination of the evolutionary possibilities of the taxation system with respect to its ease of interface for entre- preneurs and businesses.
The Report is the only known such source of invaluable information and statistical data. It is addressed to all those who, for assorted reasons – professional or private, find these subjects of interest. I also trust that with time, the Report will reflect the favourable trends in the small and medium-size enterprise sector that are related to the implementation of Government pol- icy guidelines towards small and medium-size enterprises, contained in the current pro- gramme until 2002, and in subsequent reports and related to the assistance addressed to enter- prises in that sector under EU programmes.
1. Macroeconomic Changes in 1999–2000
2. Condition of the SME Sector in 1999. Development Trends During the 1994–1999 Period
3. Policy Towards SMEs
4. Position of the Roman Catholic Church Towards Entrepreneurship
5. Legal Environment of the Functioning of SMEs in 2000
6. Tax Law in 2000 and the Last Decade in Retrospect
7. Contribution of Small and Medium-Size Enterprises to the Creation of Public Sector Income
8. Entrepreneurs’ Perspectives on the Tax System
9. Computerisation and the Internet in SMEs
10. Business Environment
11. Tax-related and Financial Barriers to the Development of Enterprises
12. Independent Experts on Tax Law