The taxation authority, which states use as a constitutional right within the framework of their sovereign power, is an authority that should be used carefully because it touches the fundamental rights and freedoms of taxpayers due to the burden of taxation. First of all, this authority should be used in accordance with the legal norms between the legislative and executive organs in accordance with the principle of separation of powers, while at the same time the risks of uncertainty, constant changes, and sudden changes should be eliminated. The application of the principle of legal security in taxation will contribute to the implementation of sub-principles such as certainty and certainty in taxation. A good understanding of legal security, which is the basic principle in the functioning of basic elements such as stability, continuity, and security in taxation, will also eliminate the problems that may be encountered in practice. In this study, the function of taxation authority in Turkish tax legislation in terms of legal security principles will be emphasized.
Taxation power, Legal security, Predictability, Legal stability.