Certain amount in stamp duty

Stamp duty, which is included in expenditures taxes, is levied on the fact that the papers subject to legal transactions between the parties are given the power to use as evidence and proof by the State. This justifies that the stamp duty is determined to have a certain proportion of the monetary value (proportional taxation) of the acts connected to the document. Notwithstanding, there is no consensus between the administration, the judiciary and the authors on what should be understood from the "certain amount that document contains", the starting point of proportional taxation. In this paper, the theoretical basis of the stamp duty and the taxation of the stamp duty are summarized and the scope of the certain amount in the stamp duty is examined in detail. As can be seen from the specific cases contained in the last part of the paper, there is a need for the Tax Administration to make regulations that are explanatory and will end debates regarding certain amount. Thus, it may be possible to remove the hesitations and uncertainties arising from the practices related to certain money in the stamp duty, and the additional burden on the taxpayers will be reduced to some extent.