Firms succes, assets and lialibilities are important determinants of the development process of countries both tax revenues and investments. The aim of our study is to research the effect of firm components such as liquidity, firm size, firm level and capital structure open joint manufacturing companies' taxes that paid in our country. In this regard 10 open joint manufacturing companies examined for the period of 2010-2016 data taken from Public Disclosure Platform (KAP) using dynamic panel data. At the end of the study firm size, firm performance and capital structure has an impact of taxes paid by open joint manufacturing companies.

In the financial planning process of companies during an operating period the sector concerned is important. Companies want their capital and debts ratio to get assets and direct their capital to the right investment preferences while fulfilling their activities. One of the most important factors in order for these processes to be realized is the receipt of receivables arising from the sale of stocks in advance or futures and the provision of cash inflows to companies. In this study, it was tried to determine the effect of the operation rates of the companies on the capital structure. At this stage, attempts have been made to measure how receivables, stocks and cash management are affected by the capital structure of companies. For this reason, how the cement industry's receivables, stocks and cash management, which are registered in the BİST in Turkey, will change the capital structure has been analyzed by Panel Data models. A positive relationship between the cash conversion cycle period and the capital structure has been identified.