A VAT and tax on currency exchanges instead of income taxes would probably work out better all around... But that would be a huge shift. But in general, corporations serve as collective ownership and have dividends, labor, and other purchases and expenses. These can/should be taxed.. but income tax on a corporation is kind of counter-intuitive to me, only because a "corporation" doesn't actually pay tax, it's their customers. It doesn't come from, or go to nowhere.