I believe the principle is that whenever you receive money you get taxed. There are some exceptions and money is taxed at different rates depending on the way

I believe the principle is that whenever you receive money you get taxed. There are some exceptions and money is taxed at different rates depending on the way you receive it. But for the most part the idea is that whenever you directly receive money there are tax implications. This seems reasonable to me. In the case of corporations and dividends to shareholders you are correct. I don't know of any other such examples.