Business & farm

Why wouldn't the shareholder repayment  of a short term loan to cover expenses reduce the income reported for the tax period? The loan is not income & when repaid not an expense, however the use of the loan monies to pay expenses is recorded as such ie: rent, utilities,  payroll etc. (interest for a loan would be an expense, but  as the  shareholder you're not going to charge interest (a lending bank otherwise would)