Özet:

Taxation power can be defined as "states’ taxing power the due to the sovereign power to anyone else living in the territory or in the nationality. After the stage in the historical process, with the change of the legal basis, the taxation authority are very closely connected with the concepts of democracy and the rule of law. Taxation Power is restricted by several principles in today's state of law. One of them is the principle of non-retroactivity in taxation, within the principle of legal security The purpose of the study is to investigate the place of the principle of non-retroactivity of taxation in Turkish Tax Law with the selected examples. The method of study have been identified to investigate the sample taxes in our country after putting out the definitional framework of the subject. It was concluded that although the principle of non-retroactivity in taxation is theoretically accepted, retroactivity is taken into consideration by the narrow and broad sense in the Turkish tax law practice and decisions of courts

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