The main aim of the authors of the article is to underline the relationship between general
economic situation of the country (in this article the situation of Polish economy) and the barriers
facing the development of the small and medium size enterprises (SME sector).
First part of the article is focused on the analyses of the current Polish economy. The authors
concentrate on possible menaces which can cause the economic stagnation of the country in few
years. Next the authors describe the situation of small and medium size enterprises both in
European Union and especially in Poland. The emphasis is put on the indisputable barriers of the
development for enterprises from the SME sector. There are: labor cost factors, complex and
intricate tax system also strict labour law and competition from the black economy side. Summary
and final comments from authors can be treat as an antidote and directives, which could help to
improve and straighten Polish economic performance thus restrain or even reduce the barriers
facing the development of the small and medium size enterprises
