Понятието за публично вземане и неговото развитие в българското право
The Concept of Public Claim and Its Development in Bulgarian Law

Author(s): Donka Pehlivanova
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Commercial Law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: public revenue; tax law; financial law
Summary/Abstract: A state's fiscal policy is a key pillar in its governance and provision of necessary funds in the form of public claim. Without the latter, the state as an organizational unit could not exist and develop. The task of the report is to trace the development of the concept of public revenue in Bulgarian law, being limited in the period from the establishment of the Third Bulgarian State to this moment. Accordingly, three stages will be examined in turn, namely: first stage – Kingdom of Bulgaria, second stage – Bulgaria during socialism and third stage – revenue legislation in modern development.

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