Corporations physically conduct the tax paying transactions, however in reality, corporations do not pay taxes, their customers do. If the tax, or regulation, for that matter, bill increases, corporations do not absorb the cost out of the goodness of their hearts, they pass the increased cost along to their customers. A simple example that has recently effected a majority of Americans is the cost of Dodd-Frank. It limits the transaction cost of using a debit card to a level below the current market rate. This is why you are seeing free checking disappear at banks or a charge being assessed to have a debit card.

In reality, corporations exist for one purpose, and one purpose alone: To make money. That is it. If a corporation were not successful in making money, any other stated purpose for its existence would be irrelevant as it would cease to exist. Now watch as the Occupy Wall Street crowd is confronted with this fact.