Present study investigates the relationship between tax avoidance corporate transparency and firm value among 82 active accepted firms in Tehran Stock Exchange (TSE) during 1390-1381. First of all this study examines the effective factors on corporate tax avoidance, specifically the corporate transparency and then goes on to examine the corporate transparency level with firm value. In this research, regression models with panel data are used to investigate the mentioned relationships. The results indicate that tax avoidance increases firm value specifically for more transparent firms

JEL Classification Codes: C33, G14, M41