@article{MIlosevic:244927,
      recid = {244927},
      author = {MIlosevic, Goran and Kulic, Mirko},
      title = {THEORETICAL BASIS AND PRACTICAL EXPERIENCES OF TAX  SHIFTING WITH REFERENCE TO AGRICULTURE},
      journal = {Economics of Agriculture},
      address = {2011},
      number = {297-2016-3813},
      year = {2011},
      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.},
      url = {http://ageconsearch.umn.edu/record/244927},
      doi = {https://doi.org/10.22004/ag.econ.244927},
}