What is meant by tax incidence? Is the entire burden of the tax always borne by those on whom it is imposed?

What will be an ideal response?

Tax incidence refers to how the burden of the tax is distributed across various agents in the economy. The tax burden is not necessarily borne by those who are legally obligated to pay the tax. The tax burden falls more heavily on the side of the market that is less elastic. When supply is more elastic than demand, the tax burden falls more heavily on buyers. When demand is more elastic than supply, the tax burden falls more heavily on sellers.