The obvious solution is to eliminate corporation tax and shift it to areas that are harder to avoid such as dividends, capital gains and land value.
Taxing a business looks like a weird thing to do: a business can only spend money on business-related stuff pretty much by definition.
In order for money to be spent on non-busines things, it should be paid out as a salary, dividends or something like that which we know how to tax pretty well.
I'm certainly missing something, but what?
Maybe more material from a public policy point of view is that we like to tax different things at different rates, to favor or disfavor spending on various things. Hard to tax a salary based on what the employer spent their money on.
You could still implement Pigovian taxes such as fuel or alcohol duties.
By "profits" I meant to stop business being able to claim expenses and reduce the tax. We could replace complex taxation scheme only-on-positive-profit with a simple 1% (for example) tax on all transfers, on the total amount, no matter what is the purpose of the money transfer
Not like VAT : VAT is way more complex and expenses are deducted at each step