Investment Efficiency & Tax Avoidance Regarding the Auditor Type in Companies Listed In Tehran Stock Exchange

Over the past decads,tax avoidance has captured numerous researcher’s attention .Tax avoidance is a crucial decision made by managers, which can have either positive or negative impacts on a company’s value through hindering the transferring of resources to the government .Hence ,managers can directly influence a company’s decisions. This article aims to discover the correlation between investment efficiency and tax avoidance regarding the auditor type in companies accepted in Tehran stock Exchange .The statistical sample includes 120 companies from 2013-2017 ,being analyzed via multivate regression and panel date. The research findings demonstrate that there is a significant yet negative relationship between investment efficiency and tax avoidance, and it indicated that the type of auditor could weaken this relationship.