Dear Nasrine Boughezala, this depends on the form of a sample. For thin film, in my opinion, the best way is to calculate absorption coefficient from transmittance (ideally, from both transmittance and the reflectance) and then use the Tauc plot.
I made iron oxide in powder form, and since it is opaque only the absorption was calculated. My goal is to calculate Eg , so I ask about the appropriate method based on the absorption values.
From powder samples like pigments one has to record a diffuse reflection spectrum to determine the absorption spectrum in a qualitative way. In the attached ppts, you will find the details.