摘要：In order to analyze the role of the corporate governance mechanism and the characteristics of managers' behavior in corporate financial reporting, the present study examines the effect of overconfidence management and governance on the avoidance of tax payments according to the role of the lifecycle. To achieve the research objectives of the National sampling 104 companies as a sample for the period 2011-2015 were selected. For corporate governance, institutional ownership mechanisms and independence of the board were used. Also, to measure overconfidence management's certainty, Sherand & Zechman (2012) surplus criteria and the effective tax rate (ETR) were used to calculate tax avoidance. According to Park and Chen (2006), the companies were divided into stages of growth, maturity and decline. The results of the study showed that there is a significant difference between the institutional ownership of corporate governance mechanisms and the overconfidence management's on tax avoidance in the stages of growth, maturity and decline, which is the relationship between the board's independence from corporate governance mechanisms and tax avoidance, which according to Paternoster test was not found.
