Tax avoidance refers to a narrower range of tax avoidance behaviors that are specifically risky. In fact, weaker legal protection of a company's tax position logically indicates that company's tax avoidance; risky tax policies are often the management of taxable profits through tax planning activities and measures that can be legal or illegal. The purpose of this study is to examine the effect of political costs and readability of financial reporting on tax avoidance. The statistical population of the study is companies listed on the Tehran Stock Exchange and the sample includes 160 companies listed during the years 2019 to 2023. The research method is descriptive and correlational in terms of the relationship between variables and is applied in terms of purpose. The regression method and panel data as well as the fixed effects model were used to process and test the hypothesis. The results of the hypothesis analysis showed that political costs have a positive and significant effect on tax avoidance and readability of financial reporting has a negative and significant effect on tax avoidance.