Shkaqet e dominimit të ndërmarrjeve individuale në raport me format tjera juridike të shoqërive tregtare në Republikën e Kosovës

Abstract

Business associations in each country may be established and can operate under specific 
legal forms. They are established by two or more natural persons and/or legal entities 
that agree to achieve common business objectives through contributions to society, as 
defined in the act of incorporation or its statutes. Individual business (sole propretorship) 
is one of the simpliest forms of business activity, in which the owner of the leading 
business simultaneously. This form of business functions without the need to establish 
complex business organization, and in our country the law does not consider it as the 
legal personality. This kind of formation from the year 2000 until now participates with 
highest percentage, compared with other forms of business associations in Kosovo. 
Although registered in this form, the strength, volume, distribution and operation of 
their business is not in harmony with the mission of their registration. So far there is no 
study what are the causes of domination of the establishments in relation to other 
business formations. The phenomenon no adverse, effects on the legal plan but their 
impact from this aspect is reflected in the fiscal economic system. This phenomenon is 
not likely to decrease without a synchronization of laws of companies, by systematic 
regulating of laws in tax system, by forcing the founders who depend on the size and 
economic power, to adopt the legal form of the organization