ПРИРОДАТА И ЕФЕКТИТЕ НА ДАНОЧНАТА ИНЦИДЕНЦА (СО ПОСЕБНА АНАЛИЗА НА НЕКОИ ОДБРАНИ ЗЕМЈИ)
In the world of economy, economic changes don’t produce just simple individual effects, but rather complicated series of effects. In the casual relationship, only the primary effect is directly observable because it is usually manifested simultaneously with the obvious cause. The task of the economists is not to just passively observe the visible primal effect, but also to predict the secondary effect as well. Tax incidence is a term used to describe the possible secondary effects and the reaction of the economic agents that arise from taxation. Therefore, the purpose of this article is to describe, identify and explain the distributional effects of the tax incidence and the determinants that produce them. The interest for studying of this economic phenomenon has been initiated again as a result of the need for greater transparency of the burden within the contemporary tax systems. In addition, the effects of tax incidence hаve been evaluated for some of the OECD countries adequately, through the separate analysis of the tax wedge coefficient on labor and capital market.