I mean that is what taxes on companies are supposed to do. In all smaller companies I know, at the end of the year, they try to spend as much of their profit a

I mean that is what taxes on companies are supposed to do. In all smaller companies I know, at the end of the year, they try to spend as much of their profit as possible in a way that enabled growth the next year. They keep the profit low because it is being taxed. For the state, both is fine - more profit leads to more tax, more growth also leads to more tax AND more employment, and better products due to research and so on. Tax evasion and off shoring breaks this and the negative effect is far greater than the actual loss in tax. It breaks the system that incentives companies to invest in their futures rather than their shareholder's cashing out.