Abstract: In this paper, a general tangential stress coefficient is introduced to overcome the limitations of the Haar & Von Karman hypothesis in axi-symmetric earth pressure problem. A simplified analytical solution of active earth pressure on circular shaft with no wall friction and horizontal backfill is developed in the present paper. It is demonstrated that the tangential stress coefficient has a major effect on the active pressure and the Harr & Von Karman hypothesis may be unacceptable in practice. The authors consider that an active earth pressure based on a tangential stress coefficient equal to the coefficient of earth pressure at rest is suitable for engineering practice.