I doubt many people would pass up a "pay no taxes this year" card if they were given one.
The problem is both. It is a problem that people lobby for selfish policies that ignore the needs of others, and it is a problem that the system sometimes listens to them.
EVERY argument about what is "morally right" w.r.t. paying taxes is a matter of perspective. To you, what Amazon is doing is immoral. To someone worse off than you, what you do routinely on your taxes (deducting mortgage interest, student loan interest, etc.) is immoral.
Sure, but if that opportunity was given to everyone, it would only take a few years to make the case for taxes crystal clear to even the most selfish person. In the meantime, much damage would be done.