Well, I'm a registered Republican and I favor a sales tax instead of an income tax. I don't see taxing corporations as a good thing myself. Corporation create jobs. Were corporations not taxed and regulated so harshly, they might create more jobs from which personal income taxes could be gained. Corporation are also the source for many of the investments paying the retirement expenses of many of our elderly. A more friendly tax structure would tend to keep corporations from moving abroad and encourage their own reinvestment into capital equipment and expansion.
Sales taxes unfairly tax the poor who use the least government services, in favour of corporations who use the most government services.
Corporations use more government resources and services than individuals and as such, they should pay fair taxes. They need an educated workforce, protections for their intellectual property and international trade. All of these things are expensive.
They also need communications systems, transportation systems, and a lot of infrastructure, all of which is expensive. EVERYONE should pay their fair share of the costs of running and living in a first world country.
Why should the workers, who reap the smallest benefits from these corporations, be taxed more to pay for their roads, utilties, courts and intellectual property protections. Those who need the services should pay the expenses to pay for them.
The system of incorporations, and corporate governance is an expensive process. As are intellectual property rights.