tax tax tax

Ever wondered.
And so. For any (or probably most) registered companies (a profit making ones at least); you'd most likely than not have the options of accumulating tax credits aka tax losses, where you get to bring forward these credits; utilised it and offset it against any future taxable amount or expense.
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And shall you compare with an individual tax return. You don't get to (or at least I don't) be able to account for, and bring forward these so-called tax credits, if applicable. Speaking from my personal experience, the amount of tax refund is limited to a maximum amount, which is the total of the monthly tax contribution (mtc) which I paid for the past twelve period. Even if I were to account in higher amounts in deductibles, the tax refund stays the same as the total of the mtc, at its maximum.
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I shall then suggest to conclude that tax credit (of being able to bring forward) does not applies for individual tax return but only for companies. Shall I suggests human as a registered person shall be able to accumulate tax credit and bring forward to ulitise for any future period taxable amont?
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And hence so, why? Just because companies are a registered person which serves as a purpose of profit making whereas human as a registered person isn't? Is profit making a factor in determining such a matter? What is there so? How is that so?