TY  - EJOUR
AB  - 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.
AU  - MIlosevic, Goran
AU  - Kulic, Mirko
DA  - 2011
DA  - 2011
DO  - 10.22004/ag.econ.244927
DO  - doi
EP  - 297
EP  - 281
ID  - 244927
IS  - 2
JF  - Economics of Agriculture
KW  - Agricultural Finance
KW  - Financial Economics
KW  - International Relations/Trade
KW  - tax
KW  - taxpayer
KW  - payment of taxes
KW  - tax shifting
KW  - agriculture
KW  - individual
agriculture
L1  - https://ageconsearch.umn.edu/record/244927/files/Article%209.pdf
L2  - https://ageconsearch.umn.edu/record/244927/files/Article%209.pdf
L4  - https://ageconsearch.umn.edu/record/244927/files/Article%209.pdf
LA  - eng
LK  - https://ageconsearch.umn.edu/record/244927/files/Article%209.pdf
N2  - 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.
PY  - 2011
PY  - 2011
SP  - 281
T1  - THEORETICAL BASIS AND PRACTICAL EXPERIENCES OF TAX SHIFTING WITH REFERENCE TO AGRICULTURE
TI  - THEORETICAL BASIS AND PRACTICAL EXPERIENCES OF TAX SHIFTING WITH REFERENCE TO AGRICULTURE
UR  - https://ageconsearch.umn.edu/record/244927/files/Article%209.pdf
VL  - 58
Y1  - 2011
T2  - Economics of Agriculture
ER  -