Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 5 17 2020 05 01 Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership 95 106 15977 EN Hoda Eskandar Assistant Professor of Accounting, Faculty of Economics and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran Poya Ebrahimi BS student in Accounting,Faculty of Economics and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran. Journal Article 2020 07 19 Agrawal. K. K. (2007). “corporate tax planning”. 1. 6/E: 3-11. 2) Aligholi, Mansooreh., Jalilian, Addi (2012). Investigating the Relationship between Long-Term / Temporary Institutional Investors and Effective Earnings Management. Knowledge of accounting and managerial Accounting. 1 (4): 27-42. 3) Almazan, A., Hartzell, J., Starks, L.T., 2005. Active institutional shareholders and cost of monitoring: Evidence from managerial compensation. 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