Mr Osborne heralded the deal as a success as it allowed the British authorities to raise money without jeopardising jobs and investment. However, the deal has attracted controversy as the rate of tax paid by Google appears low.
In his column in the Telegraph today, Mr Johnson said blaming businesses for taking advantage of tax loopholes is "absurd", adding: "You might as well blame a shark for eating seals".
"It has never seemed fair that some of these companies – no matter how wonderful the service they provide – should be paying so much less in tax than the high street tearooms and bookshops they have pulverised," Mr Johnson writes.
"It would be a good thing, both for the UK finances and for the image of these great companies, if they paid more."
But, he added, businesses work within the rules and the government is responsible for making them tougher.
He said: "We should recognise that the fault in the whole affair lies with our national arrangements – our own UK system for getting a fair whack from the tech giants.
"After years of Labour inertia, George Osborne has made progress. The Google payback is a start. We now need to go further."
Labour's John McDonnell has said he will "drag" Mr Osborne to the House of Commons "kicking and screaming" to explain why the internet giant has not been forced to pay more.
Mr McDonnell said: "George Osborne should be ashamed and not proud that the person cleaning his office could be paying a higher effective tax rate than a big company making huge profits in this country.
"It is those families and businesses who are paying their fair share of taxes who have to carry the burden for those who do not".

Source: http://telegraph.feedsportal.com/c/32726/f/579309/s/4d18418d/sc/28/l/0L0Stelegraph0O0Cnews0Cpolitics0Cgeorgeosborne0C121188680CGeorge0EOsborne0Eunder0Epressure0Eto0Eforce0Ebig0Ebusiness0Eto0Epay0Emore0Etax0Bhtml/story01.htm