摘要:Accounting comparability enables tax authorities to obtain a better understanding of corporate activities and improve the recognition of corporate tax avoidance behaviors, which, in turn, plays a crucial role in curbing managerial incentives and abilities in committing tax avoidance. On the basis of these arguments, this study is concerned with investigating the linkage between accounting comparability and corporate tax avoidance, and moderating effect (substituting or replacing) of information environment on this relation using structural equation modeling approach. As a quantitative, correlational and applied study, this research employs a sample of 86 firms listed on the Tehran Stock Exchange during the years 2012-2016. The PLS software is also adopted to analyses the collected data. In doing so, three various measures based on the model proposed by DeFranco et al (2011) were employed to evaluate accounting comparability, and two proxies of book-tax difference and effective tax rate are also used to compute tax avoidance. Having ensured the goodness-fit of the research models, the results of the research reveal that accounting comparability tends to mitigate corporate tax avoidance behaviors. Moreover, in line with the predictions of substitutions theory, the findings suggest that information environment weakens the negative correlation between accounting comparability and corporate tax avoidance.