Investigation of Legal Security Principles in Taxation in the Light of Council of State Decisions

Legal security principle is of a constitutional reliability meaning both for the obligations and administration according to the real events or judicial decisions about the regulatory act of laws. In this study is to make the meaning of the principle clear we analyses three Council of State Decision on the legal security principle. A content base analysis has been done by using NVIVO 11 QAP to support the legal analysis of the decision in the literature there isn’t any study that combine both combine the content base analysis and legal analysis together, so the evaluation of important issues related to the principle by using the content base and legal analysis together will be our contribution to the literature