In the study, the evaluation by the top management and the supervisory board of medium-sized agricultural enterprises in the Republic of Serbia is presented, as a basis for making correct business decisions in business in the following period of time. The goal of the work was to reveal the existence of differences in the evaluation of the analyzed factors: satisfaction with the company's operations, the level of information about the operations of all parts of the agricultural company, cooperation with other legal entities from the environment of the agricultural company, online sales as a modern form of business and tax policy that affects business. The obtained results indicate that there are significant differences in the evaluation of all factors, as well as their overall score, as well as that the supervisory board, as the highest management body in the company, has more confidence in the decisions made by the top management. In the end, it should be pointed out that the coefficient of determination (R2) of 0.527 is obtained by applying the regression analysis, that is, the prediction model obtained is 52.7% of the total variance. Therefore, such a model is significant (p<0.0005, F=27.487), i.e. the total operating costs of medium-sized agricultural enterprises can be predicted based on the analyzed factors, which is a key contribution of the author of this study. In addition, reporting according to the requirements of external users implies in special cases the preparation of business reports in English and their delivery within the prescribed period.

The study presents the importance of joint financial investment between two forms of organizing the economy, more precisely between the real economy and healthcare with the aim of improving both business and the provision of health services to the population. The aim of the work was to reveal the existence of a difference in the total income generated on the basis of a joint financial investment in such a business. The work was done because there was a need for practical research that would clearly show the existence of differences regarding the formation of profits of two different organizations of economic activities. The basic results reached by the authors in this paper indicate that it is possible to predict the formation of total profit based on total income and total costs in the business of real economy companies on the one hand, and on the other hand that predicting future profit is even more reliable in the business of health institutions that are opted for joint financial investments with companies from the real economy.

To be considered sustainable, tourism in rural destinations should provide long-term economic benefits and have a push-up effect on the population’s determination to engage in sustainable tourism. Also, sustainable tourism must reduce the negative effects of business activities on the natural environment and improve the quality of life as well as the standard of living of the local population. In order to check the impact of sustainable tourism on the development of rural destinations, economic indicators of sustainability are most often used, as measurable indicators of sustainable development. In the paper, we examined the attitudes of 421 local residents using the TIAS scale, in 17 Vojvodina villages. Only those who declared that they are involved in the tourism economy were taken for further analysis. It was concluded that positive economic indicators of sustainable development are “wind in the sails” of the development of rural destinations, and that sustainable tourism is a desirable economic activity in the villages of Vojvodina to whom more and more residents are turning, especially women as of very sensitive category.

The evaluation of the owners of agricultural holdings regarding innovative approaches in business is one of the ways by which the overall quality of business can be raised. One of the modern ways of such observation is the application of software in the business of agricultural farms, and the main goal would be to improve the entire management process in them. The results obtained by the authors through the application of a paired sample using the T-test show the existence of differences in the given ratings of farm owners regarding the introduction of innovative software (p=.00), that is, regarding the application of the software and its practical application in the business of the farm.

In the last 20 years, the Republic of Serbia has undergone drastic changes in its economy and business environment, accompanied by evolving tax legislation. Since taxes and tax evasion are inseparable processes, tax evasion has become increasingly sophisticated, while the state continues to struggle to reduce the grey economy. However, given that tax evasion and the grey economy are prevalent in neighboring and other Eastern European countries, it is unlikely that the situation will improve quickly. The focus of this paper is the analysis of tax evasion, aiming to clarify its concept, examine its causes, and study its dynamics at the global level, especially among EU-28 countries. The research also aims to examine tax evasion in Serbia and its consequences for the economic system. While the state has strengthened punitive measures for prosecuting tax evaders, the penalties have remained relatively mild. The determination of optimal tax rates may be misguided, as the increasing frequency of tax evasion suggests that the system is imbalanced. Illegal work poses a significant challenge and serves as an indicator of perceived corruption, which leads to low tax morale, weak trust in the state, and consequently, tax evasion. This undermines the free market and competition, deprives workers of their rights, and damages and burdens the state, resulting in economic instability.