The transparency of financial information is one of the most important concerns of investors in the financial markets and one of the most important effective factors for investing in the acquisition of company shares. Investors are always looking for clear information to buy shares of a company. While corporate tax avoidance and corporate cash holdings have both received much attention in the academic literature, how corporate tax avoidance affects cash holdings has been limitedly studied. Due to companies engaging in aggressive tax avoidance, they may incur additional costs if tax authorities do not accept their tax structures. One of the purposes of this research is to investigate whether corporate tax avoidance has an effect on the surplus value of cash with the moderating role of information transparency. which was done using 120 companies accepted in Tehran Stock Exchange between 2010 and 2019 and also using multivariate linear regression. The results of the first hypothesis test showed that tax avoidance and cash surplus value have a significant and inverse relationship. Also, according to the results of the second hypothesis test, it was observed that information transparency has a significant and inverse relationship on the relationship between corporate tax avoidance and cash surplus value.