100 years of personal income tax in Bulgaria

نویسندگان

چکیده

In 2020 the total income tax in Bulgaria marked its 100th anniversary. At beginning of 20th century, this was already vogue many countries developed world (Western Europe, USA, etc.). Johannes Popitz (1884-1945), professor law and Prussia's finance minister from 1933 to1944, "crowned" personal as queen taxes. The present study is devoted to genesis development general our country (Kingdom Bulgaria, People's Republic Bulgaria).

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ژورنال

عنوان ژورنال: Economic Thought journal

سال: 2021

ISSN: ['0013-2993']

DOI: https://doi.org/10.56497/etj2166102