Basic financial statements are reports that are more important to users than other financial reports. Therefore, the information provided through these forms should be analyzed. Based on this, financial statements should have features that are effective in users' decision making. One of these qualitative features is that financial statement items must be predictable in order to be useful, so the evaluation of financial statement information in this research is based on the predictability of corporate taxes. takes In this research, it has been tried to evaluate the relationship between information and figures of the balance sheet, profit and loss statement and taxes. For this purpose, the relationship between the changes in the items of each financial statement and the tax changes was investigated through the correlation test and the F coefficient. The results of the investigation revealed that among the items of the financial statements, they all have the ability to predict taxes, that is, in fact, there is a significant correlation and relationship between the changes in each of the items of the financial statements and the changes in taxes. And according to the intensity of correlation and statistical significance, the relationship between tax and profit and loss items is much higher than other items of financial statements. But due to the existence of permanent differences (caused by specific legal requirements) between accounting profit and tax profit, as well as compliance with tax laws and accounting standards in order to reduce temporary differences (caused by different bases of measurement and timing of income recognition) and costs) this intensity and influence relationship has become less.