127 effect negatively the mankind in the past. From this point of view, nuclear energy is a subject which sould be examined by the method of praxiology with respect to Turkey. Nuclear energy is a tool which most of the countries can use to get outmaneuvering against of each other. The main reason of this is that nuclear energy has a potential to affect development of countries by providing economic and fiscal returns. With this aspect, nuclear energy has also an effect to arise the tax. Nuclear energy is not produced in turkey. However, there is production of other kinds of energy and goods and services produced from these kinds of energy are subject to taxes. In this sense, the taxes collected from energy are VAT, excise duty and electricity and coal gas consumption tax arise. Increasing these taxes which form public incomes provides a better public service supply. With opening a new area in energy sector and increasing the level of taxes, taxes can be obtained more efficiently. When viewed from this aspect, a cooperation with Russia Federation can cause tax incomes to increase and accordingly it ensures a possibility of a better public service supply. In this study, historical process of nuclear energy in world and Turkey is considered firstly. In this context, with regard to the result which Turkey wants, it is evaluated with a praxiologic perspective what fiscal risks and fiscal expectations will be held producing nuclear energy within the context of Akkuyu Nuclear Power Plant and the law no 5710. As a result of this praxiologic evaluation, cooperation with Russia Federation can result in positive conclusions within the economics and finance context.