Accounting and taxation, distribution of profit in joint stock companies

Joint stock companies are widely preferred due to the fact that the responsibility of the shareholders is limited to the capital shares, it is easy to become a shareholder and leave the company. Joint stock companies are a type of company that brings together a large number of stakeholders and has a significant impact on the economy by enabling large amounts of capital to be collected and spread to the bottom. Joint stock companies provide the financial resources they need by goingpublic and they also mediate to spread of capital by enabling small savings to be invested. Whether the profit obtained in joint stock companies will be distributed or not, how much the share of the partners will receive from the profit, how much of the profit will not be distributed and left in the enterprise, and how to calculate the taxes that are the share of the state from the company profit are very important subjects. In this thesis, it is aimed to evaluate the distribution stage of the profit obtained from the activities in the joint stock companies by considering the tax dimension in detail, to calculate the advance profit share, to deduct from the profit of the period and to examine its accounting. For this purpose, profit distribution, taxation and accounting of non-public joint stock companies are explained with exemplary practices.