system
Given the following post, respond as if you're commenting on Reddit:
human
ELI5: Why do giant corporations like Bank of America get billions of dollars in US tax refunds while smaller companies OWE 30-40% of their profits?
gpt
Any company can have tax refunds when they have deductible expenses and/or write-offs 

BoA by being big, and probably paying billions in Corporate Tax also has billions to get refund

(Also better accountants, some incentives of course, but the idea is the same)