Why doesn't the Declaration refer to the British Parliament and why does it place so much emphasis on the actions of the king?

The Declaration of Independence focuses on the king rather than the British Parliament because it seeks to establish a clear narrative of tyranny and direct oppression by King George III, who was seen as the ultimate authority enforcing unjust laws and policies against the colonies. By emphasizing the king’s actions, the Declaration aimed to unite the colonies against a common enemy and justify their break from British rule. This approach also served to appeal to the sentiments of the colonists, who felt that their grievances were largely due to the king's arbitrary governance, rather than the complexities of parliamentary decisions.