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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">ecpolicy</journal-id><journal-title-group><journal-title xml:lang="ru">Экономическая политика</journal-title><trans-title-group xml:lang="en"><trans-title>Economic Policy</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">1994-5124</issn><issn pub-type="epub">2411-2658</issn><publisher><publisher-name>Economic Policy</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.18288/1994-5124-2020-3-134-151</article-id><article-id custom-type="elpub" pub-id-type="custom">ecpolicy-733</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ЭКОНОМИКА ГОСУДАРСТВЕННОГО СЕКТОРА</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>ECONOMICS OF THE PUBLIC SECTOR</subject></subj-group></article-categories><title-group><article-title>The Impact of Financial Information Comparability on Aggressive Tax Avoidance with Respect to the Information Environment</article-title><trans-title-group xml:lang="en"><trans-title>The Impact of Financial Information Comparability on Aggressive Tax Avoidance with Respect to the Information Environment</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Farhadi</surname><given-names>Z.</given-names></name><name name-style="western" xml:lang="en"><surname>Farhadi</surname><given-names>Z.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Zahra Farhadi — PhD (Accounting). Assistant Professor, Faculty of Humanity Sciences</p><p>4th km Road to Esfarayen, Bojnord,  North Khorasan, 9453155111</p></bio><bio xml:lang="en"><p>Zahra Farhadi — PhD (Accounting). Assistant Professor, Faculty of Humanity Sciences</p><p>4th km Road to Esfarayen, Bojnord,  North Khorasan, 9453155111</p></bio><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>University of Bojnord</institution><country>Иран</country></aff><aff xml:lang="en"><institution>University of Bojnord</institution><country>Islamic Republic of Iran</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2020</year></pub-date><pub-date pub-type="epub"><day>28</day><month>06</month><year>2020</year></pub-date><volume>15</volume><issue>3</issue><fpage>134</fpage><lpage>151</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Farhadi Z., 2020</copyright-statement><copyright-year>2020</copyright-year><copyright-holder xml:lang="ru">Farhadi Z.</copyright-holder><copyright-holder xml:lang="en">Farhadi Z.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://www.ecpolicy.ru/jour/article/view/733">https://www.ecpolicy.ru/jour/article/view/733</self-uri><abstract><p>The overall tax avoidance perspective suggests that managers who seek opportunities to avoid paying taxes are pursuing financial abuse by creating a lack of transparency in the financial reporting environment. It seems that many companies are involved in tax avoidance. For this reason, it is crucial to determine the factors influencing the rate of tax avoidance. In this study, it is assumed that, in weak information environments, there is much incentive to avoid paying taxes. Thus, in this research, the effect of financial information comparability on aggressive tax avoidance with respect to the information environment has been investigated. To this end, 88 companies were examined during the period from 2011 to 2016. The required financial information was extracted by referring to the financial statements using Rahavard Novin software; summarized, classified and calculated in Excel software; and finally, analyzed through EViews software. By using the combined data and taking advantage of the generalized least squares regression test, it was established that the impact of financial statement comparability on aggressive tax avoidance in companies with a weaker information environment was more significant at a 90% confidence level. On the other hand, in a situation where there is a weak information environment, the ability to compare financial statements plays a significant role in reducing tax avoidance. Thus, it can reduce companies’ involvement in avoiding daring taxes, especially in a weak information environment. Furthermore, no reliable evidence was found concerning the effectiveness of financial information comparability in aggressive tax avoidance at a 95% confidence level.</p></abstract><trans-abstract xml:lang="en"><p>The overall tax avoidance perspective suggests that managers who seek opportunities to avoid paying taxes are pursuing financial abuse by creating a lack of transparency in the financial reporting environment. It seems that many companies are involved in tax avoidance. For this reason, it is crucial to determine the factors influencing the rate of tax avoidance. In this study, it is assumed that, in weak information environments, there is much incentive to avoid paying taxes. Thus, in this research, the effect of financial information comparability on aggressive tax avoidance with respect to the information environment has been investigated. To this end, 88 companies were examined during the period from 2011 to 2016. The required financial information was extracted by referring to the financial statements using Rahavard Novin software; summarized, classified and calculated in Excel software; and finally, analyzed through EViews software. By using the combined data and taking advantage of the generalized least squares regression test, it was established that the impact of financial statement comparability on aggressive tax avoidance in companies with a weaker information environment was more significant at a 90% confidence level. On the other hand, in a situation where there is a weak information environment, the ability to compare financial statements plays a significant role in reducing tax avoidance. Thus, it can reduce companies’ involvement in avoiding daring taxes, especially in a weak information environment. Furthermore, no reliable evidence was found concerning the effectiveness of financial information comparability in aggressive tax avoidance at a 95% confidence level.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>financial information comparability</kwd><kwd>information environment</kwd><kwd>financial reporting</kwd><kwd>tax avoidance</kwd></kwd-group><kwd-group xml:lang="en"><kwd>financial information comparability</kwd><kwd>information environment</kwd><kwd>financial reporting</kwd><kwd>tax avoidance</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Abdoli G., Abrishami H., Hoseinifard S. M. Favorable Tax Audit in Order to Reduce Tax Evasion in Income Tax: A Theoretical and Empirical Analysis. Taxjournal, 2016, vol. 23, no. 28, pp. 41-67.</mixed-citation><mixed-citation xml:lang="en">Abdoli G., Abrishami H., Hoseinifard S. M. 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