You pay 20,000 Euros for a house and get Tapu.
The emlak or builderemlak (or waiteremlak) says you must pay 1% tax to government, so you pay 1% of 20,000 Euros (200 Euros) and everyone is happy.
BUT on the Tapu the house is valued at 20,000TL, and 1% of 20,000TL is 200TL (94 Euros)
So the government got their 200TL (94 Euros), and the other 106 Euros (200 - 94)
goes into emlaks pocket.
Emlak is happy, government is happy and even YOU are happy until you find out you've been conned..
The value on the Turkish Tapu is always in Turkish Lira.