The effect of "tax integration" in income and corporate tax on national income: Examples of the United States and People's Republic of China

Taxes refer to the monetary values that the state receives from individuals and legal persons under its sovereignty, based on the law, based on public power/force, in order to finance public expenditures. Taxes, which are extremely important for the financing of the public services provided by the states, are an institutional institution that is important enough to determine the economic fate of not only the state, but also all actors in economic life or parties to the economy. The two most important taxes on income in economies are income and corporate taxes. In order to ensure maximum efficiency/benefit of all the interlocutor parties of the economy from income and corporate taxes, it is possible to release these two taxes in a balanced, coordinated and organizational manner. At this point, it is of great importance to minimize both the individual and social tax burden of income and corporate taxes and to prevent the collection of these two taxes on common bases (double taxation). Providing partial or complete tax integration in income and corporate taxes will be a tool that will reduce both the individual and social tax burden and minimize double taxation. In this study, by sampling method, the United States of America and the People's Republic of China were investigated, whether the tax integration practices in income and corporate taxes in an economy or country have an effect on the national income in that economy or country; It has been examined whether the nature and type of political sovereign power under the dominance of the economy and society or the state regime have an effect on the relationship between tax integration and national income.