Taxation is one of the important elements in managing national income. However, as most of therndeveloping countries Ethiopia was highly dependent on external financial resources to finance itsrndevelopment activities. The tax contribution to GDP remained consistently low and is relativelyrnshrinking due to low tax compliance. The main objective of this study is to gain insight into therninfluence of some possible causes that affect the compliance behavior of large corporate taxrnpayers in Ethiopia. What factors motivate them to comply or what factors discourage them not torncomply with the income tax reporting requirements. The study allows policy makers to gain arnbetter understanding of the factors and enable them to implement suitable strategies to minimizernvoluntary compliance problems so as to improve tax collections. Moreover, it may also serve asrna basis for those who are interested to conduct further study on related topics. The data requiredrnfor this research was collected from both primary and secondary sources. Primary data wererncollected directly from tax payers through researcher-administered questionnaire survey methodrnand focus group (1 to 5) discussion. Secondary data collected from relevant legislation enacted inrnconnection with the topic, tax journals, as well as published articles. In addition, the researcherrnalso applied his personal knowledge he gained from working in ERCA.The results revealed thatrnbusiness size, business age and tax psychological cost consistently influence the likelihood of taxrnnon-compliance behaviour in the areas of under-reporting income, over-claiming expenses andrnoverall non-compliance. Nonetheless, business sector, tax complexity, fairness in the tax rate/ taxrnsystem and tax deterrence sanctions have an insignificant relationship with the non-compliancernbehaviour of corporate taxpayers. Tax liability, compliance cost and tax rate structure arernsignificant determinants in at least one type of non-compliance behaviour