What is the reason for the apparent flattening of the sun’s disc at sunset and sunrise?
Apparent flattering of the sun’s disc at sunset and sunrise is due to the atmospheric refraction.
The density of the medium decreases with altitude, so the rays coming from top and bottom are refracted at different angles. This causes the apparent flattening of the sun at the time of sunrise and sunset. But rays from the side of the sun are generally refracted by the same amount. So the sun still appears circular on sides.