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__ $$ahttp://purl.umn.edu/244927
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  Previous issue date: 2011
000244927 913__ $$aLicense granted by Greta Thormodson (thorm018@umn.edu) on 2016-09-15T20:43:57Z (GMT):

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000244927 980__ $$a928
000244927 982__ $$gEconomics of Agriculture>Volume 58, Number 2, April-June 2011