Investigating the effect of management ability on the relationship between environmental uncertainty and tax avoidance ‏‏

The purpose of this study is to investigate the effect of management ability on the relationship between environmental uncertainty and tax avoidance. In the face of unstable environments, more capable managers with better long-term visions make better long-term decisions and adopt better strategies for adapting to the environment. In this regard, samples including 130 companies listed on the stock exchange during the period 1393-1399 have been selected and tested.This study were analyzed using multivariate regression method. The test results indicate that managerial ability has no moderating effect on the relationship between environmental uncertainty and tax avoidance. The results of this study show that in the face of unstable environments, more capable managers with long-term vision horizon, make better long-term decisions and adopt better strategies to adapt to the environment. So there are fewer tax evasion activities