But quite apart from that figure of speech, the CEOs and senior management of megacorps that don’t pay tax in such an outrageous way ought to be criminalised.
You mean, from consumers, who pay Amazon.
Or, maybe from those consumer’s employers, who pay them wages. Or...
Once you start posting posting that game, it never ends.
However, we do not live in a personal taxation only system. Corporations are therefore able to radically reduce their tax spend by avoiding corporation tax and not increasing spend on wages. The total amount of tax paid by the corporation goes down. This is obviously true, otherwise there would exist no motive for companies to pursue strategies of paying such low corporation tax.
Of course they don’t, and that’s why there are corporate taxes.
And as stated before, if you don’t like the rules don’t play the game.
(And ok, Amazon follows actual rules. That’s the main point : changing the rules to avoid tax escape)
In the UK it's double broken, because shops have high rates of business rates (which don't go away if you're not profitable), whereas giant warehouses attract very low business rates.