Why dividend received by shareholders is included in national income and payment of corporate tax not While both of - Economics - National Income Accounting

Question

Why dividend received by shareholders is included in national
income and payment of corporate tax not? While both of them are
part of corporate profits

Kashish Keshwani · Accepted Answer

Dear Student,
Dividend Recieved by shareholders is included in national income
because it is a part of corporate profits whereas payment of
corporate tax is not included in the national income as it is a
mere transfer payment from the firm to the government It is a part
of corporate profits which already form part of national income,
therefore, it should not be separately included in national income
(in addition to corporate profits)
Regards

Why dividend received by shareholders is included in national income and payment of corporate tax not? While both of them are part of corporate profits.