According to Robert M. Koerner and David Edwin Daniel in Final Covers for Solid Waste Landfills and Abandoned Dumps, topsoil needs to be deep enough to accommodate the roots of whatever plants you grow. For instance, since grass is shallow-rooted, a depth of 150 mm or about 6 inches is best for growing lawns. This, then, is the minimal depth of topsoil required to start planting.
Topsoil has numerous properties that are advantageous for the health of plants. Top soil is rich in organic matter and has less clay content. This makes air more accessible to roots and there is better flow of water. Top soil is also a better conductor of fertilizers used in soil.
In certain cases, topsoil is sometimes either unavailable or very expensive. The best alternative to topsoil in such instances is the use of compost, as cited by Doug Brede in Turfgrass Maintenance Reduction Handbook. Pete Landschoot of the Penn State University also recommends compost as the best alternative to topsoil as an easily available and affordable organic matter.