Fair share is what they make it. Accountants do not just review and take discounts as you say. They lobby politicians, they structure the corporation in ways to avoid taxes, they find loopholes, they earn their fees by saving corporation money. And just to be clear they will never pay 50%.
As The Godfather said, its not personal it's strictly business!
Disney pays sales and use taxes, payroll and unemployment taxes, property taxes, federal and state income taxes, hotel taxes, Communications Services Taxes, local and county taxes.. I am sure I am missing a few... According to the Florida Department of Revenue - they administer / charge over 30 taxes and fees on companies operating in the state. I have only listed some that I KNOW Disney would have to pay. I am sure there are others (probably a sewage / waste tax and a recycling tax)
What do you consider their fair share? Obviously, based on your statements, you do not feel Disney pays their "fair share" in Orlando or in Anaheim.
As noted by others, this approach is frequently used by those who feel Corporations are evil and should not be allow to make more than a minimal profit (which would be determined by the government) and all other funds go to the government to be distributed as they see fit (typically on "social programs that generate votes for them).
Do you take every tax deduction to which you are entitled? Yes? Then maybe you are not paying your fair share? Maybe you should give your extra money to the government to be distributed how they see fit (This is a facetious statement, as not even the most die hard, far left liberal socialist / communist is not giving thier extra money to the government).
My point is, "fair share" is a subjective term and frequently defined to suit an objective. I would asume you pay "your fair share" of taxes as defined by the tax laws, perhaps donate some additional funds to charities of your choosing (National average is between 2.6% and 3.6%).
I believe Disney pays the taxes that they are legally obligated to pay and invest far more in the community where their facilities exist in the Orlando area than many other companies do or that hey are legally required... They donate to various charities, they support such things as "make a wish" and other similar organizations.. They work with conservation organizations... They don't "have" to do this.. they do it because it is in their best interest and meets their corporate principles.
Anyway, not going to waste further time debate corporate tax ethics... nothing I say will change someones mind when they have already made up thier mind that Disney does not "pay thier fair share".