M.A. Thesis:

Managerial ability and Tax avoidance;

During last decades، one of main resources of governments revenues was taxes. On the other hand ، many firms are trying to reduce their tax. Tax avoidance is one way taxpayers use to reduce the amount of tax they have to pay which،in turn is affected by different factors. The main aim of the present study is to consider the influence of managerial ability on tax avoidance in firms which are accepted in Tehran Stock Exchange. To this end 89 companies were investigated between years 1388 to 1392. In this study data were analyzed through E views software. Based on statistical methods ،hypotheses were evaluated at reliability level of 95%.The finding suggest that there is a negative and meaningful relationship between managerial ability and effective tax rate(ETR)and Book-tax difference (BTD).In other words ،managerial ability leads to decrease of tax avoidance.

Keywords: Managerial ability، Tax avoidance، Effective tax rate and Book-tax difference