Fundamental principles in tax audit procedures to ensure legal security of taxpayersKobal, Aleš (Avtor) rule of lawlegal securitytaxestax proceduresbeing bound by the lawduty to cooperateevidentiary procedureevidentiary limitationsfinalitystatute of limitationsThe principle of legal security is a constitutional concept derived from the rule of law, which is especially significant in taxation, where public and private interests often conflict. This paper examines key principles ensuring taxpayers' legal security in tax audit procedures within the Slovenian legal system. It addresses the binding nature of the law on tax authorities, the principle of ex officio investigation, the duty and limits of cooperation, evidentiary restrictions under the principle of material truth, decision-making in cases of doubt (in dubio pro reo), the finality of administrative acts, and statutes of limitation. The analysis is based on the premise that legal security is a dynamic concept that has evolved over time and continues to develop, with increasing emphasis on its defining requirements.Zgodovinsko društvo dr. Franca Kovačiča v Mariboru, Znanstveno raziskovalni inštitut dr. Franca Kovačiča v Mariboru20252026-01-30 04:18:07Neznano27232UDK: 336.22ISSN pri članku: 1580-8122DOI: 10.32874/SHS.2025-03COBISS_ID: 263833603sl