During the lockdown we saw some very draconian actions taken by the governments all over the world. One of them was to shutdown shops small and large. This played into the hands of larger retailers who have a web presence and the likes of Amazon.
Now the solution to this (a mess caused in large part by the government) is to tax the profits of the big companies in order to level the playing field.
Big companies will pay it knowing it makes their moat larger (and carry favour with the political class) and stopping others rising up to take their spot or redomicile elsewhere. Either way lot of jobs for accountant, lawyers and bureaucrats and pennies for main Street.