Corporate profit taxation and dividend distribution accounting

Abstract

This study aims to examine the methods of determining business outcomes in commercial companies, as profitability is the ultimate goal of stakeholders, ensuring the survival and continuity of companies. In capital markets (stock exchange), the increase in stock prices is ensured if these companies are listed on the stock exchange .One of the most important findings is that choosing the type of tax applied to profits provides tax savings that positively affect net profits, and this is achieved only by controlling the determination . of taxable profits. This control allows for balancing between accounting and taxation according to tax legislation and financial accounting system regulations Determining the dividend distribution policy within the company, whether by retaining it in the form of reserves or reinvesting it in case of growth strategies, or distributing it to stakeholders in the form of dividends if targeting its value on the stock exchange, is crucial