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 -