Abstract
The tax system of each country is one of the most accurate indicators of the national economy. Taxes directly affect every economic decision that an individual makes. The types of taxes, the methods of collection and taxation, the tax administration are the key components of the tax system, which undergo a different evolution. It is especially interesting when taxing some of the earliest incomes covered by our tax legislation, namely those from agriculture. The periods during which their development passes can be divided into three according to each total change of the laws. Each of them is different with its specific features, and one of the most interesting is the first, which began immediately after the liberation of Bulgaria and bears the heavy legacy of the Ottoman cruel tax system.
Keywords: agricultural income, taxation, tax legislation