I think that if taxes are set low, companies can earn more profit and at the same time they can hire more people and pay them. But what is important in this case is to ensure tax collection. So that the state benefits. Although many things have changed now. But tax collection is very important. We see here that most of the companies are evading taxes. As a result, the state is being misled.
The thing is that no matter how low corporate tax is, they don't hire more people.