Tax evasion in South Omo Zone is a big problem due to high tax rates, unfair tax systems, ineffective audits, lack of accountability, and low taxpayer awareness. The study used research to find out why taxpayers evade paying taxes. The main reasons for tax evasion are high tax rates, unfair tax systems, ineffective audits, lack of accountability, and low taxpayer awareness. To reduce tax evasion, the tax authority should create a fair tax system, make taxes easy to understand, be accountable for funds, and provide good services to the public.