Corporate taxes are a good source of financing for the Government of countries. Thanks to them, they can dedicate part of their budget to public spending, so one of the main objectives is that the tax levied is higher (although it does not always have to be this way).
The concept of corporate taxes is applied to some developing countries in Latin America, as it turns out to be an important part of undertaking the reforms that can be carried out in these countries. That is, the government collects taxes from organizations in order to be able to use it in public spending and make good use of it.