Özet:

Taxes, which are an effective public income, are being discussed at different angles due to the burden they have on taxpayers. The most important factor in the formation of this burden is that the state has the unlimited use of a sovereign such as the taxation authority. Thus, serious tax burdens can emerge. Therefore, it is foreseen that the taxation authority is limited in various forms and the existence of various regulations is accepted in this. One of the limiting elements of the taxation authority is the absolute state of law. Because Turkey adopts the rule of law and regulates its policies accordingly. The legal security principle within the state of law is the subordinate principle which limits the authority of taxation and is related to work. Governments appear to be motivating to the people at the point of providing legal security in accordance with their own priorities. It is also important that legal security is ensured in terms of taxation and that taxpayers feel themselves safe in the legal sense. In the light of the judicial decisions in the work, the legal security principle which is the limit of the taxation authority is explained and the proposals are made. 

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