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.

中文翻译：

---

在信息环境方面，财务信息可比性对积极避税的影响

从整体避税角度来看，寻求机会避免纳税的经理人正在通过在财务报告环境中缺乏透明度来追求财务滥用。似乎许多公司都参与了避税。因此，确定影响避税率的因素至关重要。在这项研究中，假定在弱信息环境中，有很多动机来避免纳税。因此，在本研究中，已经研究了财务信息可比性对信息环境积极进取避税的影响。为此，在2011年至2016年期间检查了88家公司。使用Rahavard Novin软件参考财务报表提取了所需的财务信息；总结，在Excel软件中分类和计算；最后，通过EViews软件进行分析。通过使用组合的数据并利用广义最小二乘回归检验，可以确定，在信息环境较弱的公司中，财务报表可比性对积极避税的影响在90％的置信度下更为显着。另一方面，在信息环境薄弱的情况下，比较财务报表的能力在减少避税方面起着重要作用。因此，它可以减少公司避免大胆税收的参与，尤其是在信息环境薄弱的情况下。此外，在可信度为95％的情况下，未发现有关财务信息可比性在积极避税方面的有效性的可靠证据。