Целта на овој документ како што наведува и насловот е идентификување на предизвиците со кои се соочуваат општините во Република Северна Македонија со системот за локални даноци, а со фокус на данокот на имот. Предизвиците кои се идентификуваат се разгледуваат низ елементите на данокот на имот и тоа предизвици во утврдување на даночната база и процена на вредноста на имотот како и управувањето со системот (техничко- административни).

The civil society sector, in addition to the public and business sector, is an important partner of the local self-government in creating and implementing initiatives for a better life for the citizens. It is the role of CSOs to represent their target group (citizens) and their needs to the local government. One of the key processes in the operation of local self-government is the programming of financial resources that should be used to address the key challenges of citizens. Within that process, CSOs need to play a bigger role. The City of Skopje is making efforts to increase the support of the citizens through citizens' associations, foundations, which are a bridge to the local population. That is why this Strategy is a two-way channel for communication of the City with civil society organizations.

Today, CEMR is the broadest organisation representing European local and regional governments. Its members are 54 national associations of municipalities and regions from 40 European countries, representing over 100 000 local and regional authorities. Our strength relies on a strong cooperation between the General Secretariat, based both in Brussels and Paris, experts from our member associations and active local and regional politicians. Together, we advocate a true partnership between all actors of the European governance and for the application of the principle of subsidiarity—matters that should be handled by the lowest or least centralised competent authority. 

This handbook will enable you to learn about all the information and legislation necessary to help you successfully perform your duties over the course of the next four years. The sooner you become acquainted with the legal framework, the better you can begin to perform these duties. To a large extent, your performance over the course of your term in office is dependent upon your knowledge of the laws pertaining to local self-government. It is thus important that you understand that local self-government has been given a special position within this country's constitution and laws. Therein, you are charged with an even greater obligation to perform well so as to justify the faith that citizens have entrusted to you.

As democracy is not an event but a complex and continuous process, it is essential that its inception and development are properly managed and nurtured. It is in this regard that this handbook will be a very useful tool in the process of promoting and developing democracy at the local level. It will be an essential reference document for all those who are involved in the political and administrative processes of democratization. It will enhance people’s capacity to manage diversity and to design appropriate systems to suit various levels and degrees of democratization.