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Master's Thesis in the subject Business economics - Accounting and Taxes, , language: English, abstract: The general objective of the study is to identify the determinant causes of tax evasion in the Ministry of Revenue Large Taxpayers branch office. This study tries to address the following specific objectives: To identify the impact of tax rate and level of income on tax evasion. To indicate whether inflation affects tax evasion or not. To show effects of the complexity of the tax system such as penalty and probability of detection on tax evasion. To detect the relationship between the perceived role of government and tax evasion. To determine the effects of attitude and perception on tax evasion. To identify the effects of age, gender, education level of taxpayers and pear pressure on tax evasion. Tax evasion is a global scenario irrespective of any attribute of a country and has been experienced in both developed as well as developing countries. Unless nations can mitigate and minimize the magnitude of tax evasion, it will be difficult to overcome illicit financial activities & cash flows and drain channels of corruption. As per the above article, Yonas Sendaba and his group's tax evasion includes all unlawful activities by a taxpayer with the motive of minimizing tax liability. It occurs when taxpayers intentionally failed to execute their tax responsibility. It is an intentional violation of laws and it is evident in situations where tax liability is fraudulently reduced, or false claims are filled on the revenue tax form. Tax evasion does not only minimizes government revenue but also harms the current and future economic development of the country. Whether evaders understand or not, they share the problem of the society caused by tax evasion. Most public goods provided by the government are financed by revenue collected from the tax. As the collection of revenue from tax and customs minimizes, the government is forced to minimize the provision of goods and services to the general public. As the result, related factors of development are affected. However, the factors of tax evasion are not well identified; there are indicators of the presence of tax evasion and its effects. Therefore, this research tries to investigate major factors of tax evasion and prioritize these factors for better recommendation to the concerned body and contribute to the improvement of the tax system.