Under which legal structure are the least total taxes paid for the goods and services provided by the company?

A sole proprietorship is generally considered the legal structure under which the least total taxes are paid for goods and services provided by the business. This is primarily due to the nature of how profits are taxed. In a sole proprietorship, income is reported on the owner's personal tax return, meaning that the profits are subject to individual income tax rates without the added layer of corporate taxation that would apply to a corporation.

For corporations, the business itself is taxed on its profits at the corporate tax rate, and then any distributed profits (such as dividends) are taxed again at the individual level on the shareholders' tax returns. This results in what is often referred to as "double taxation."

Other structures, such as joint ventures, can also involve complexities where profits and losses are often passed through to the individual partners' tax returns based on their share of the venture, potentially incurring additional levels of taxation depending on how the joint venture is established and operated.

Choosing a sole proprietorship typically results in a simpler tax scenario and lower overall tax liability compared to corporations and potentially other business structures, making it favorable for individual business owners looking to minimize taxes on their earnings.