000244927 001__ 244927 000244927 005__ 20210122075812.0 000244927 0247_ $$2doi$$a10.22004/ag.econ.244927 000244927 037__ $$a297-2016-3813 000244927 037__ $$a297-2016-4561 000244927 037__ $$a451-2016-34521 000244927 037__ $$a451-2016-35269 000244927 037__ $$a928-2016-73378 000244927 037__ $$a928-2016-74126 000244927 041__ $$aeng 000244927 245__ $$aTHEORETICAL BASIS AND PRACTICAL EXPERIENCES OF TAX SHIFTING WITH REFERENCE TO AGRICULTURE 000244927 260__ $$c2011 000244927 269__ $$a2011 000244927 336__ $$aJournal Article 000244927 520__ $$aCountry, 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. 000244927 650__ $$aAgricultural Finance 000244927 650__ $$aFinancial Economics 000244927 650__ $$aInternational Relations/Trade 000244927 6531_ $$atax 000244927 6531_ $$ataxpayer 000244927 6531_ $$apayment of taxes 000244927 6531_ $$atax shifting 000244927 6531_ $$aagriculture 000244927 6531_ $$aindividual agriculture 000244927 700__ $$aMIlosevic, Goran 000244927 700__ $$aKulic, Mirko 000244927 773__ $$q281$$o297$$tEconomics of Agriculture$$j58$$k2$$dApril-June 2011 000244927 8564_ $$907a3e469-f9f3-4ab6-a9d0-6103b2cb0d89$$s225226$$uhttps://ageconsearch.umn.edu/record/244927/files/Article%209.pdf 000244927 887__ $$ahttp://purl.umn.edu/244927 000244927 909CO $$ooai:ageconsearch.umn.edu:244927$$pGLOBAL_SET 000244927 912__ $$nSubmitted by Greta Thormodson (thorm018@umn.edu) on 2016-09-15T20:46:16Z No. of bitstreams: 1 Article 9.pdf: 225226 bytes, checksum: 32e2983cef2282b92f88b860c838818f (MD5) 000244927 912__ $$nMade available in DSpace on 2016-09-15T20:46:17Z (GMT). No. of bitstreams: 1 Article 9.pdf: 225226 bytes, checksum: 32e2983cef2282b92f88b860c838818f (MD5) Previous issue date: 2011 000244927 913__ $$aLicense granted by Greta Thormodson (thorm018@umn.edu) on 2016-09-15T20:43:57Z (GMT): <p class="ds-paragraph"> By depositing this Content ("Content") in AgEcon Search, I agree that I am solely responsible for any consequences of uploading this Content to AgEcon Search and making it publicly available, and I represent and warrant that: I am either the sole creator and the owner of the copyrights and all other rights in the Content; or, without obtaining another’s permission, I have the right to deposit the Content in an archive such as AgEcon Search. To the extent that any portions of the Content are not my own creation, they are used with the copyright holder’s express permission or as permitted by law. Additionally, the Content does not infringe the copyrights or other intellectual property rights of another, nor does the Content violate any laws or another’s rights of privacy or publicity. The Content contains no restricted, private, confidential, or otherwise protected data or information that should not be publicly shared. I understand that AgEcon Search will do its best to provide perpetual access to my Content. In order to support these efforts, I grant the Regents of the University of Minnesota ("University"), through AgEcon Search, the following non-exclusive, irrevocable, royalty-free, world-wide rights and licenses: to access, reproduce, distribute and publicly display the Content, in whole or in part, in order to secure, preserve and make it publicly available, and to make derivative works based upon the Content in order to migrate the Content to other media or formats, or to preserve its public access. These terms do not transfer ownership of the copyright(s) in the Content. These terms only grant to the University the limited license outlined above. </p> 000244927 980__ $$a928 000244927 982__ $$gEconomics of Agriculture>Volume 58, Number 2, April-June 2011