Abstract
In 2020 the total income tax in Bulgaria marked its 100th anniversary. At the beginning of the 20th 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 Prussia's finance minister from 1933 to1944, "crowned" the personal income tax as the queen of taxes. The present study is devoted to the genesis and development of the tax of the general income tax in our country (Kingdom of Bulgaria, People's Republic of Bulgaria and the Republic of Bulgaria).
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