This study analyzes the effect of tax avoidance on corporate transparency in Brazilian listed companies. The research was based on a sample of 256 non-financial companies listed in the Brazilian stock exchange (B3) from 2010 to 2018. A disclosure index was developed considering the BR GAAP(CPC 32), and tax avoidance measures (Effective Tax Rates –ETR, Cash Effective Tax Rate –CashETR, and Book-Tax-Differences –BTD) were used as explanatory variables in a panel. The findings revealed that tax avoidance has a negative influence in corporate transparency and that the industry and commerce sectors, company size, the level of leverage and profitability, have a positive influence in information disclosure.
