​Why do big corporations get to claim losses, but small businesses can’t?

Uber has never once turned a profit, and is allowed to continue running their business. If you’re a small business owner running an ebay or ecom business, and you claim losses for 3 out of 5 years in a row, it’s likely that the IRS will audit you, and could deem you a hobby. It’s honestly so discriminatory and scummy. How come small businesses can’t claim losses, but big corps can?