The Impact of Managers Behavioral Features on Tax avoidance with Emphasis on Board Independence

The present research studies the effect of Managers Behavioral Features on tax avoidance with the emphasis on board independence.This research is an applied objective. And from the perspective of methodology, it is a causal research (post event). The statistical population of the study is all companies accepted in Tehran Stock Exchange. Using a systematic deletion sampling method, 115 companies were selected as the sample of the research and its period was investigated between 2012 and 2017. The method used to collect information is a library. To test the hypotheses, multiple regression has been used with the panel data model. For running tests and final estimation of models, the software was used for Stata version 15. The results of the research show that there is manager's overconfidence direct and significant effect on avoiding taxes. Also, Sectarian managers have a reversible and significant impact on tax evasion. However, the independence of the board has a reverse and significant effect on the relationship between manager's overconfidence and tax avoidance.