Taxes have been known since ancient times and were the only financial source for the state or the governing body. The tax is one of the sources from which countries derive the necessary funds to meet their public expenditures to provide services such as education, health, security and others. The state can achieve it by imposing a tax that enables the state to intervene in economic and productive activities and direct these activities in the right direction.  Taxes in modern age cannot be deducted without causing repercussions on consumption, savings, production and investment, but the taxpayer is working hard to get rid of the tax burden in various forms. This study shows the most important reasons that drive taxpayers to evade the tax in the Egyptian tourism sector, due to its economic importance whether Direct and indirect represented by foreign tourists' spending, added value, employment and tax revenue. The tax revenue directly related to the spending of foreign tourists is estimated at 6.3 billion Egyptian pounds, which is equivalent to 1.5% of the total direct and indirect taxes.