Examining the Relationship between Tax Avoidance and Tax Uncertainty in Companies accepted in Tehran’s Stock Exchange

One of the most essential issues regarding the condition and the efficient execution of tax policies is to identify tax avoidance methods and the approaches to tax avoidance prevention. Tax avoidance phenomenon is accompanied with economical and social consequences and mutual effects. In this research, Tax uncertainty has been tested as the variable affecting tax avoidance. We used systematic method for homogeneity of population. For approve the hypothesis we used the Kolmogrov-Smirnov test. The results shows that as tax uncertainty increases tax avoidance increases ,also this results approved in companies with high reserves.