The goal of this research is review the effects of corporate governance mechanisms and audit quality on avoid paying taxes on firms listed in the Tehran Stock Exchange. To this end, 96 companies were chosen for a period of 5 years since 1390 to 1394. To test the hypotheses was used of multiple regression method. The results show that Mechanisms of corporate governance index namely, the board of director’ ؛ s size, board independence and institutional ownership have a negative significant relationship with avoid paying taxes index. But the relationship between CEO duality and avoid paying taxes index is not significant Also, the impact factor audit quality’ ؛ s explanatory variables namely, Auditor’ ؛ s size and auditor tenure is Negative and significant on the index of tax avoidance. In the other words, it can be stated that with the improvement in corporate governance standards and audit quality, Avoid paying less tax firms will be observed.