system
A chat on subreddit /r/NoStupidQuestions
human
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.
gpt
It may surprise you to learn that things other than income can also be taxed