Abstract

Senior managers are with various degrees of ability. It has been an important intangible asset that effect on the performance organization and increase. Also, Corporate Profits has been reduced by tax so, many Companies make choice Activities to Avoid Paying Taxes. Thus, the purpose of Present Study is to investigate the Empirical Relationship between Managers Abilities of and Activities Avoid Paying Taxes of the Listed Companies on the Tehran Stock Exchange. Data Envelopment Analysis has been used to measurement the ability of managers. Analysis and Research Sample Consisted of 145 Companies for the Years 2004 to 2013. The Multiple Linear Regression Analysis and Eviews Software used to the Test Hypothesis. Consequently, the Findings Show there is a Significant Negative Relationship between Ability Managers and Tax Avoidance. In other words, the Empowerment managers rather than other managers try to increase income by make long term investment and Generating Activities future, and they have Less tendency to Paying Taxes on the Activities.