The SME sector accounts for the majority part of the private sector in Kosovo, offering 80.7 percent of the employment since 2013 with micro enterprises (2-9 employees), providing 31.9 percent of jobs5. This sector is very important for Kosovo as it is the main source of its growth potential. . SMEs play an important role in developing the country's commodity, increasing income and creating jobs. Banks are recognized as one of the most important financial institutions for economic development in Kosovo. Contributions from various tourism SMEs to improve socio-economic development in developed countries include employment creation, improved living standards and increased family income. Despite this, you have great deals on the direct link between job creation, but there is also some controversy over who creates jobs and how they do it. Various documents say that Tourism SMEs play an important role in training young people, covering the labour deficit and generating benefits to the efficiency of the economy, innovation and overall growth. Therefore, this study will help us build the evidence needed to create Tourism SME policies and understand the core operational values of SMEs that maximize results in terms of achieving basic objectives such as job creation, increasing employee productivity and what are the financial challenges facing tourism SMEs. Policy initiatives to encourage the financial sector to be more proactive in securing tourism financing SMEs can also be envisaged, including taking steps to improve the knowledge and understanding of the tourism sector.