Legal security is a basic concept in order to ensure stability and transparency in legal systems, as it allows individuals and institutions to predict legal decisions and comply with them with confidence. In the tax field, it plays a vital role in restricting tax authorities in a way that enhances justice and transparency and encourages voluntary compliance. Therefore, achieving legal security requires the presence A sound and stable constitutional, legal and political environment free of sudden changes, and that equality be achieved between individuals before the law, meaning that everyone is subject to the rule of the legal rule as it is an abstract general rule that applies to all authorities in the state, including the legislative authority from which various legislations of laws are issued, as the legislative authority contributes as One of the elements of the principle of the rule of law is the application of the latter by taking into account the principle of legal security when legislating legal rules. This is done through mechanisms and means represented by political and judicial oversight and monitoring of public opinion as they are the most important guarantees of individuals’ rights and freedoms