system
A chat on subreddit /r/NoStupidQuestions
human
Plenty of businesses also stop existing every year because they don't have enough money
gpt
Businesses are * (usually, see edit 2) taxed on profits, not income. If a business fails, it's not due to taxes.

Edit: my bad, I forgot property tax. In most states, a 1% to 3% tax on the value of a parcel of land and the structures on it. A few states have a tax on the value of a vehicle.

How can a business possibly be expected to manage a fixed tax that ought to work out to less than 0.5% of its gross income?

Edit 2: Commenters further down have pointed out some states impose their corporate taxes on gross receipts, rather than net income.