The purpose of this research is to investigate the role of ownership structure in adjusting the relationship between tax avoidance, corporate social responsibility disclosure and company value. Based on the purpose, the current research is of an applied type and from the point of view of the inference method, it is of a descriptive-analytical type. The scope of the research covers the period of 10 years from 1391 to 1400 and the place of research is the Tehran Stock Exchange and the companies admitted to the stock exchange. In order to check the validity of the research hypotheses, multivariate regression based on mixed data with fixed effects and Eviuse 11 software was used. The results of research hypotheses showed that tax avoidance has a significant effect on company value. Disclosure of corporate social responsibility has a significant and positive effect on the value of the company. Institutional ownership and managerial ownership moderate the relationship between tax avoidance and firm value. Institutional ownership moderates the relationship between corporate social responsibility disclosure and corporate value, but managerial ownership does not moderate the relationship between corporate social responsibility disclosure and corporate value. Valuing tax avoidance is a function of corporate governance and, more broadly, is consistent with the view that tax avoidance and managerial efforts to divert value from shareholders are intertwined. Companies that adopt the principles of corporate social responsibility are more transparent and have less risk of bribery and corruption. Low earnings will lead to low stock returns, followed by a negative outlook for investors. These conditions affect the decrease in the stock price and ultimately lead to the decrease in the value of the company.