On the other hand, corporate taxes advantage large multi-national corporations over smaller companies because they have the resources and capability to manoeuvr

On the other hand, corporate taxes advantage large multi-national corporations over smaller companies because they have the resources and capability to manoeuvre around the rules and pay a lower relative tax rate. A government should be able to achieve control through Pigovian taxation, regulations and fines. I'm not convinced that a blanket corporate tax (which does indeed facilitate targeted tax breaks) is necessary beyond the other tools that already exist.