Background: Ethical perspective and personality characteristics are effective in tendency and behavior of people. Therefore, in this study, the relation between corporate ethics, Social responsibility and Machiavellianism and financial managers’ willingness to participate in tax avoidance schemes have been studied.

Methods: Method of current study was descriptive-correlation. Population of research was 310 financial managers of listed companies at Tehran Stock Exchange in year of 2013 that 100 person selected as final sample with random sampling method. The instrument used in this study is questionnaire. To test the hypotheses of this study, Spearman correlations analyze has been used.

Results:  Results show that there is no significant relationship between the amount of financial managers’ believe in the importance of corporate ethics and social responsibility and the extent of their opposition to tax avoidance schemes, But there is a direct relationship between the amount of financial managers’' opposition to tax avoidance schemes and the extent of their participation in tax avoidance schemes. Also Machiavellianism has indirect effect on tax financial managers’ expressed viewpoints toward the importance of corporate ethics and social responsibility, as well as Machiavellianism has indirect effect on tax financial managers’ opposition to tax avoidance schemes.

Conclusion:  On  the  basis  of  results, With revision of tax laws and how to Tax Assessors deal with the taxpayers and also attention to financial managers’ personality,  Iran will lead to improvement in tax revenues.