Statement 1 : The objective of corporate taxation is to maximize corporate wealth.

Statement 2 : Providing tax deductions, tax exemptions and tax rebate under corporate taxation increases tax avoidance.

Indicate whether the statements are true or false.

1
Both the statements are true
2
Both the statements are false
3
Statement ‘1’ is true, but ‘2’ is false
4
Statement ‘1’ is false, but ‘2’ is true

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