Abstract
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The adverse effects on the economy of the world economic crisis, such as reduction of production, reducing the number of employees, the decline in living standard, affect to the fall of the collection of some taxes and fees. This is expected epilogue that presents the correlation between the number of employees, and thus provided salaries and tax collection.
However, the analysis conducted in two municipalities (Veles and Strumica), and refers to the period from 01.01 to 30.06 for the years 2008 and 2009, indicates different states compared to the world trends. According to data obtained, the following conditions can be concluded:
1. Municipalities have updated data on property tax and taxpayers, and data show that:
 The number of taxpayers in Veles remains unchanged, and is noted an increase in the total value of property tax of 12.52%.
 In Strumica are noted minimal increases (3%) of the number of taxpayers and increase the total value of property tax of 8.15%.
2. The increase of collected property tax is remarkable, and the situation is as follows:
 Collected property tax in Veles in 2009 is higher for 221.1% compared with the collection in 2008. Moreover, in 2008 is noted collection of 8.02%, while in 2009 collection is 22.87%.
 A collection of Strumica in 2009 was greater for 176.16% of the collection in 2008. Moreover, in 2008 is noted collection of 13.91%, while in 2009 the collection is 35.51%.
3. Situation and trends
 According to the data, there is a trend of minimal reduction of the number of unemployed people in Veles, because the unemployment has reached the maximal level in previous years, and small fluctuations of the number of unemployed are a reflection of the small number of new jobs and modifying the status of unemployed.
 The situation in Strumica is little beat different, there is a slight increase in the number of unemployed due to small fluctuations of the workforce and changing the status of unemployed.
4. Net salaries analyzed by month in each separate year, presents a slight tendency to increase, while the trend of increase is more remarkable in comparisons of different months of two years (January 2009/January 2008 is perceived an increase of 26%). Increasing of the salaries is a reflection of several measures of the Government of RM.
Conclusion
World economic crisis will not have high influence on the collection of the property tax. Hence, this conclusion should be accepted with reserve, because it analyzes only the 2008 and 2009, i.e. the period before the start of the global economic crisis and the period in which global economic crisis is reaching its top. Data from the previous years indicate a very low collection of property tax as a result of a series of causal effect situations.
Positive indicator is the fact that the majority of taxpayers increased their level of tax culture, and despite their focus on providing existential conditions, they also pay attention to the payment of the obligations of the tax on estate.
Recommendations
 Municipalities should continue with the participatory approach in the creation of municipal policies that will increase mutual confidence and create conditions for increasing the collection of property tax.
 Municipalities should continue to apply the mechanisms for recovery and forced collection of property tax
 The state should create a climate for reducing unemployment which will indirectly affect the growth of the collection of property tax.
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