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The first possible reason mentioned, and the seemingly most obvious, is that your dog has an itch to scratch. After all, humans do it when the itch is unreachable — we look for a sharp wall end or door frame to wiggle on.
Most people know that dogs will pant or expose their tongues to cool off when they are hot. The belly, which usually has lighter fur, can also be exposed to offer additional relief.
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Some dogs love their humans. When they see you, they incline to show you that they welcome your presence and are no threat to you. So they roll over onto their backs, wag their tails, and squirm and wiggle.
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Similar in function to greeting you, your dog may also ask for some attention. Rolling over sometimes invites a play session.
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The heading here is only tongue-in-cheek. It means a dog may roll on its back to obscure its scent in a particular environment. This is instinctive behavior, likely handed down genetically, particularly in hunting dogs.
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