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Abstract
Country, starting from the general interests, establishes the financial
distribution of burden, but individuals burdened by taxes, having their own
personal interests, do not accept this distribution. Taxpayer must pay the taxes, but
he reacts in that way that he transfers the tax burden to other persons. Tax shifting
should be understood as economic process caused by a tax procedure by which the
direct financial burden is being transferred, through price adjustment, from a
taxpayer to one or several other persons. Tax shifting exists when a person –
taxpayer is different from a person that actually bears the tax burden. Tax shifting
also appears in agriculture. This line of activity, due to its specificity, specificity of
natural conditions and the very nature of activity, undergoes a special tax
treatment, but is also specific in the sphere of tax shifting.