This article try to explore determinants of long term persistence of tax avoidance in country level environment. Thus, we evaluate some factors in firm level and include factors in country level that affect variability of persistence of tax avoidance. Using persistence of tax avoidance data of 739 firms extracted from time-series regressions, we find that total asset and capital intensity have positive effects to persistence of tax avoidance in marginal level while leverage has negative effect to persistence of tax avoidance.  After the inclusion of factors in country level, we find that factors in firm level losing their significances and in the other side whole country level factors have significant effect to persistence of tax avoidance.