There shouldn’t be „corporate taxes“. They tend to be difficult to collect, troublesome to declare and actually can not contribute much to national budgets.
Think about it:
Employees of multinational companies pay billions of income tax.
Customers buying products and services from multinational pay billions in VAT.
Shareholders of multinationals receiving dividends pay billions of capital gains tax.
So what exactly is left for a corporate tax to collect?
Think about it:
Employees of multinational companies pay billions of income tax.
Customers buying products and services from multinational pay billions in VAT.
Shareholders of multinationals receiving dividends pay billions of capital gains tax.
So what exactly is left for a corporate tax to collect?