In recent years, the issue of corporate tax avoidance has become one of the important topics in the field of finance and accounting, because this behavior can have a significant impact on the financial decisions and structure of companies' cash resources. On the other hand, maintaining excess cash is considered as one of the important financial policies of companies, which is affected by various factors, including tax policies and the level of information transparency. In this regard, information transparency can affect the way cash is managed and the consequences of tax avoidance by reducing information asymmetry between managers and stakeholders. Tax avoidance, on the one hand, can increase the company's cash resources by reducing the tax burden, and on the other hand, due to regulatory risks and the possibility of abuse by managers, it can have different consequences on the level of remaining cash. Information transparency can affect cash management behaviors by reducing information asymmetry and improving the quality of financial reporting. Financial information transparency is one of the most important concerns of investors in financial markets and one of the most important factors affecting investment in acquiring company shares. Investors are always looking for transparent information to buy shares of a company.While corporate tax avoidance and corporate cash holding have both attracted much attention in the academic literature, the impact of corporate tax avoidance on cash holdings has been studied to a limited extent. Due to the involvement of firms in aggressive tax avoidance, they may incur additional costs if tax authorities do not accept their tax structures. Therefore, this study aims to investigate whether corporate tax avoidance affects the surplus value of cash with respect to the moderating role of information transparency of listed companies on the Tehran Stock Exchange. Which was carried out using 120 companies listed on the Tehran Stock Exchange between 2016 and 2017 and also using multivariate linear regression. The results of the first hypothesis test showed that tax avoidance and surplus cash 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 surplus cash value.