Corporation Dividends Tax

Question: What is the point of having corporate tax?

It seems unfair to me to tax corporate income and then turn around and tax the dividends as income. It’s double taxation and makes me wonder why any corporations stay in the US. If I owned a corporation I think I would just move the HQ to the Bahamas. Someone explain the logic.
You can’t form an LLC unless you have less than 100 shareholders and none of your shareholders can be foreigners.

Answer: It is government there is no logic

Uruguay