In reality there is no such thing as corporate taxes and everyone knows it, so the corporate tax rate should be 0%. The present corporate tax system is simply designed as another way to hide additional individual taxes from the average citizen. The cost of a product or service has to be raised by a corporation to pay the corporation tax. So who really paid the tax, the end consumer not the corp.
The only thing the IRS should be worried about when there aren't corporate taxes, is making sure executives at said company, don't put cars, private planes, and other perks in a corporations name to be used exclusively by executives so those same executives don't pay personal taxes on those perks.