The aim of this study was to investigate the effect of managers with foreign experience on tax avoidance in companies listed on the Tehran Stock Exchange. Therefore, for this study, the financial statements of 144 companies in the period 1399-1392 have been collected. Multivariate regression with combined data was used to test the hypotheses. The results of the hypothesis test showed that the external experience of managers has a significant and inverse effect on corporate tax avoidance. Managers with foreign experience, tax avoidance, effective tax rates
