This is exactly why high taxes hurt startups. How can a startup/small business compete profit wise against Google or another large company when they are paying a much lower effective rate. Since their tax burden is so much lower they can charge a much lower price, effectively pricing any startup/competition out of the market.
We just need a super low corporate tax with zero loopholes that make it less expensive to just comply vs hiring hundreds of lawyers and accountants to move around money.
Although you would reduce the amount of fraud with a lower tax rate, you would also decrease your income. The goal is to have the highest income possible, even if that implies fraud or optimizations.
Big companies will always have an advantage regarding taxes: they can provision more easily, pay people to optimize, lobby, etc.
I'm not saying you have an optimal tax rate in the USA, but the naive approach regarding this problem will probably not work.
You can move to a country with a lower corporate tax rate. Like Canada. Yes Canada. And you can get special tech industry tax deductions. The US has one of the higher corporate tax rates out there.
We just need a super low corporate tax with zero loopholes that make it less expensive to just comply vs hiring hundreds of lawyers and accountants to move around money.