The main sources of government revenues are taxes levied on the incomes and wealthrnaccumulation of individuals and corporations. Government reports showed that revenuesrngenerated from taxes and related incomes didnâ€™t satisfy the current and capital expenditures ofrnEthiopia. As a result tax compliance is an area of concern for the central government and allrnregional tax authorities in the country. Regardless of time and place, the main issue faced byrnthe tax authorities is that it has never been easy to persuade all taxpayers to comply withrnthe rules and regulations of a tax system. Hence, the objective of this study is to assessrnthe main factors affecting tax compliance behavior among large taxpayers. What factorsrnmotivate them to comply or what factors discourage them not to comply with the tax reportingrnrequirements. The research used primary data. The population of the study was 774 largerntaxpayers registered in the large taxpayersâ€™ branch office. A sample size of 264 taxpayersrnwas taken from the total population and descriptive and inferential methods were used for datarnanalysis. Tables, graphs and summaries are used to present results of the analysis. Thernresult indicated that fairness of tax system, complexity of tax system, probability of detection;rnincome level, penalty rate, peer influence, tax knowledge, gender and age affect tax compliancernbehavior. Establishing fair and simple tax system supported by tax education and taxrnawareness in the society would help to improve the tax compliance behavior of tax payers. Thernstudy will allow policy makers to implement appropriate strategy that improves the taxrncompliance level. Moreover, it may also serve as a basis for those who are interested tornconduct further study on related topics.