100 години личен подоходен данък в България
100 years of personal income tax in Bulgaria

Summary/Abstract: 2020 marked the 100th anniversary of the personal income tax in Bulgaria. At the beginning of the XX century, this tax was already in vogue in many countries of the developed world (Western Europe, USA, etc.). Johannes Popitz (1884-1945), professor of tax law and finance minister of Prussia (1933-1944), "crowned" the personal income tax as the “queen of taxes”. The present article is devoted to the genesis and development of the personal income tax in our country (the Kingdom of Bulgaria, the People's Republic of Bulgaria and the Republic of Bulgaria).

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