TAX INCIDENCE

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Dictionary of Economics

TAX INCIDENCE

 (Dictionary of Economics) :
VERGİ YANSIMASIVergi yükünün bazı ekonomik ve yasal imkanlardan yararlanmak suretiyle, kısmen veya tamamen, başkasına ya da başkalarına devredilmesidir. Vergi yansıması, vergiyi ödemekle yükümlü olan kişinin vergi yükünü taşımak istememesinden kaynaklanır.
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