Tax destiny

The person who, according to the will of the legislature , is to bear the tax burden of the specific tax is referred to as the tax destination of a tax .

For example, the tax destination of sales tax is the end consumer. Deviations can occur here, however, if the companies cannot pass the tax burden on to the end consumer in full, whereby the elasticity of demand is important. The reality of who actually pays the tax does not necessarily reflect the intention of the legislature.