The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open In Press 2027 04 01 Examining the Relationship Between Financial Risk and Tax Avoidance: Focusing on the Moderating Role of Ownership Structure and Political Connections Examining the Relationship Between Financial Risk and Tax Avoidance: Focusing on the Moderating Role of Ownership Structure and Political Connections 1 19 EN Journal Article 2026 04 01 <p>The present study examined and analyzed the relationship between financial risk and tax avoidance, with a focus on the moderating role of ownership structure and political connections. For this purpose, data from 100 companies listed on the Tehran Stock Exchange were extracted for a ten-year period, from March 2015 to March 2025; the research variables were calculated, and the required statistical tests were conducted. The present study employed a descriptive-correlational research method, with an empirical design based on an ex post facto approach. Multiple linear regression was used to test the research hypotheses. The findings indicated that there was a positive and significant relationship between financial risk and tax avoidance; ownership structure did not have a significant effect on the relationship between financial risk and tax avoidance; and political connections had a significant effect on the relationship between financial risk and tax avoidance.</p> https://bmfopen.com/index.php/bmfopen/article/download/581/488