Quellenangabe:
[Editor:] Gadžo, Amra [Editor:] Klapić, Hidajet [Title:] Regenerative and Digital Economy: Southeastern Europe's Path to Sustainable Competitiveness [Series:] 9th Scientific Conference with International Participation ``Economy of Integration'' (ICEI 2025) - Conference Proceedings [URL:] http://icei.ba/wp-content/uploads/2026/06/Ver-7-ICEI2025_Zbornik-radova_KONACNA-VERZIJA_slanje.pdf [Publisher:] University of Tuzla Faculty of Economics [Place:] Tuzla [Year:] 2025 [Pages:] 26-41
Zusammenfassung:
Factoring as a product of autonomous trade practice has become a very popular method for small and medium enterprises' (SMEs) financing. The financing through factoring is a specific way of fundraising through the account receivables sale by the factor provider who buys the account receivables for some financial interest. The main aim of the research is to analyze the factoring legal regime and practical application of factoring in the Republic of North Macedonia through some economic indicators. More specifically, it will be implemented comparative analysis on the legal regime and application in some Balkan countries. The main findings of the research highlight that the factoring in the Republic of North Macedonia is recognized in many legal acts but it's still missing a unitary regulation for the way on which the financial companies and banks will perform this service as factors. Considering the results of the research, the authors provide recommendations aimed to improve the application of factoring as an alternative source for SME's finding in North Macedonia.
