Donald Trump's current views on taxes are currently dividing Republicans, according to The New York Times. The Republican party typically campaigns on promises of tax cuts and a focus on business growth to support the economy, whereas Trump is pledging to raise taxes in select areas.

Trump's decision to raises taxes in specific areas of the U.S. stems from his belief that some corporations do no act in the best interests of the country and thus should have higher taxes imposed on them.

"I know it better. I'm the king of the tax code," said Trump. "And I'm going to come out with a plan, a simplification, a plan getting rid of some of the deductions, which are ridiculous and complicated."

Trump has publicly stated his disapproval of hedge fund managers and believes that they do not pay what they should, according to Forbes.

"The hedge fund guys didn't build this country," he said. "These are guys that shift paper around and they get lucky - they make a fortune. They pay no tax. It's ridiculous, OK?"

Trump has referred to the carried interest loophole, which allows hedge fund managers to pay taxes at rates more beneficial for themselves, as just one example of support for his views.

Trump has also expressed his desire to impose tariffs on American companies that use factories located in other countries and change laws that allow them to use operations outside of the United States to utilize cheaper tax rates, according to The New York Times.

Michael R. Strain, a scholar at the conservative American Enterprise Institute, points out the discrepancy between Trump's views on taxes and the typical Republication views.

"Those aren't the types of things a typical Republican candidate would say," he said. "A lot of these things are not things that businesses would be happy about."