As specified in the preface of the European Chart for Small Enterprises , the small companies are the foundation of the European economy. They represent an essential source of jobs and new business ideas. The efforts of the European Union to form a new economy will have success only if the small...

In any country, a significant part of the national revenue is made available to cover the expenses incurred by the completion of its functions and tasks. The state, as institution, serves society from a political and social point of view, meaning that it creates the necessary conditions for...