The principle of legal security in terms of its impact on taxation

Taxes are the most important public financing source among public revenues. Efficient utilization of public resources is crucial to ensure the provision of adequate, effective, and consistent public services by the state to meet societal needs. The state acquires the resources produced by society to fulfill public needs through the utilization of taxation. The power of taxation, which refers to the lawful and actual authority of the state to impose taxes under its sovereignty, is not limited. Under the rule of law, it is essential to protect the individual against the sovereignty of the state. The fact that an individual feels secure in the presence of legal rules and can anticipate these rules is the result of legal security. Arbitrary treatments of the administration cause damage to the principle of legal security, thus preventing individuals from living safely and creating future anxiety in individuals. Accordingly, the examination of the principle of legal security in terms of its impact on taxation is important for taxation law. The first section of the current study, prepared with this in mind, deals conceptually with tax and taxation authority. In the study's second and final section, considering that there cannot be unlimited taxing power, the evaluation of taxation in Türkiye is conducted within the framework of constitutional principles and the principle of legal security and the impact of the principle of legal security on taxation is discussed by examining the decisions of the Constitutional Court. The study seeks to assess the breaches of the administration in light of constitutional principles and examine the decisions of the Constitutional Court. The conclusion provides recommendations on how and why violations of the principle of legal security and its sub-principles should be minimized. Keywords: Tax, Taxation Principles, Taxation Authority, Tax Law, The Principle of Legal Security.