Tax is a compulsory payment by an economic unit to a government without the expectation of proportional benefit from the government. In an ideal world, all taxpayers would voluntarily pay their taxes and comply with all of their tax obligations willingly. But in fact, no one enjoys by paying tax to the government and as much as possible every economic unit tries to minimize its tax burden by any means. The general objective of the study was to assess the possible techniques of tax evasion for business profit tax. Descriptive research design and two stage sampling techniques were applied to achieve the study objectives. Further, the study used both primary and secondary data as well as data were analyzed using descriptive statistics after the data were coded and filled using the latest version of SPSS. The study identified the possible techniques of tax evasion as acquiring goods without receiving relevant and legal supporting documents from the suppliers from various corners of the country especially from the capital city of Ethiopia-Addis Ababa, doing businesses illegally, overlooking economic transactions and lack of taxpayers’ honesties to give true and legal receipts to their clients at the time of selling products, availability of fabricated business contractual agreement made with partners at time when renting properties or making a promise to provide certain products, not recording business transactions and provide financial statements to the tax authority on the expected time, availability of diversified financial statements by the taxpayers which may be used for various purposes, unethical behavior of authorized accountants, violating GAAP in preparing F/S, and the government’s limitations in relation to controlling the business peoples’ store, confirming sold and unsold goods of the business people, auditing business profit taxpayers’ F/S, and creating adequate awareness about the advantages of maintaining book of accounts and preparing F/S to business profit taxpayers . Finally the study also forwarded credible recommendations to the tax offices in order to block tax evasion techniques in the study areas.

KEYWORDS: Tax, taxpayers, Governments, tax evasion, public services