The effect of delivery methods in international trade on stamp tax liability

Stamp duty, which determines some papers on the basis of a legal transaction as a tax subject, has been in our country's tax system since the 1800s. Stamp duty is collected due to the papers that individuals arrange for legal transactions between themselves or with the state, in the commercial or civil field. If legal transactions are not documented by issuing a paper, they are not subject to stamp duty. In this case, the economic element imposed by the stamp tax, that is, the documents and papers that constitute the basis of the legal proceedings. In the first article of the Stamp Duty Law, it is explained with the said law that the term "papers" is the documents that can be submitted for the purpose of proving or showing any situation and that it is appropriate to collect stamp duty from these written papers. These documents (papers); It is organized to show some legal transactions that individuals have made between themselves and with the state. In this study, the effect of delivery methods on the stamp duty liability in international trade has been examined.