Today, the concept of earnings management has drawn many investigators attention. In this regards, further researchers are looking for reasons and motives of earnings management. One of these reasons is the firm income tax rate. The purpose of this study is to examine the impact of the effective tax rate on earnings management. For this purpose, a sample of 107 listed companies in Tehran Stock Exchange in the period of 1388 to 1392 is examined. The effective tax rate is calculated by dividing the cost of the tax on profit before tax and Aggressive financial reporting is related to profit of accruals and real earnings management. According to Results of a multivariate regression model with using panel data method, there is a positive relationship between effective tax rate and earnings management of discretionary accruals. Also, there is a positive correlation significant between effective tax rate and real earnings management.