I am not making a specific accusation, but illegal tax evasion occurs at both large and tiny companies. The form of this evasion varies where small companies may need to handle things under the table large companies have plenty of other options. Considering how often Amazon has been caught breaking other laws I would be shocked if they kept things strictly legal.

Also getting a refund does not imply you paid any income taxes can get refunded even if they send in 0$ money as was the case for Amazon in 2017, 2018, and 2019. The refund simply refers to getting money back.