Corp income tax tries to tax the actual value of the economic activity of the corporation. (And this is a bit different from the VAT, because it's imposed on th

Corp income tax tries to tax the actual value of the economic activity of the corporation. (And this is a bit different from the VAT, because it's imposed on the consumers: https://economics.stackexchange.com/questions/9678/what-is-the-difference-between-vat-and-corporate-tax https://economics.stackexchange.com/questions/9678/what-is-t... .)