THEORETICAL BASIS AND PRACTICAL EXPERIENCES OF TAX SHIFTING WITH REFERENCE TO AGRICULTURE

Goran MIlosevic and Mirko Kulic

Economics of Agriculture, 2011, vol. 58, issue 2

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.

Keywords: Agricultural Finance; Financial Economics; International Relations/Trade (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ageconsearch.umn.edu/record/244927/files/Article%209.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ags:iepeoa:244927

DOI: 10.22004/ag.econ.244927

Access Statistics for this article

More articles in Economics of Agriculture from Institute of Agricultural Economics Contact information at EDIRC.
Bibliographic data for series maintained by AgEcon Search ().