The spirit of taxation? This isn't a spiritual matter we're not tithing, the government sets rules for tax, and Apple chooses to follow them.
No one wants to pay extra tax, not even those people who want higher taxes. Case in point, how much extra tax did you pay last year? They pay what they are required by law.
Higher tax advocates end up wanting to see insane basic rates and those that want lower taxes propose exemptions. This is the fundamental negotiation that occurs when politicians from both sides of the table sit down.
The idea is to satisfy those that want to see high marginal rates and those that don't want to pay that much tax. Hightax Hilda gets to go back to her constituents and say "Look we have a 35% tax on corporations". Lowtax Lenny gets to go back to his constituents and say "Look you're not going to pay very much tax as long as you hire some lawyers and accountants."
If Apple got to set the tax code it would probably be a lower rate that was simpler to administer so they didn't have to hire so many lawyers and accountants.