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The Effect of Tax Incentives and Tax Services on Taxpayer Compliance and the Moderating Role of Tax Socialization

Mehdi Saberi Esfarjani

Journal of Emerging Technologies in Accounting2025https://doi.org/10.82563/jetaaf.2025.202505181207258article
AJG 1ABDC B
Weight
0.50

Abstract

Objectives: This study examines the impact of tax incentives and tax services on taxpayer compliance, with a focus on the moderating role of tax socialization. The research aims to clarify whether tax socialization can enhance the effects of incentives and service quality on tax compliance behavior. Methodology/Design/Approach: The study adopts a causal-correlational research design. The statistical population includes tax auditors and taxpayers in Shiraz County. Data were collected through a structured questionnaire and analyzed using partial least squares structural equation modeling (PLS-SEM). Findings: The results show that both tax incentives and improved tax services have a significant positive effect on taxpayer compliance. Tax socialization also directly and positively influences compliance behavior. However, the moderating role of tax socialization is not supported, indicating that it does not significantly alter the relationship between tax incentives or tax services and taxpayer compliance. Innovation: This study contributes to the existing literature by empirically examining the interconnected effects of tax policy tools and social factors on taxpayer behavior. It provides practical insights for policymakers aiming to promote tax compliance through enhanced services and targeted socialization strategies.

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https://doi.org/https://doi.org/10.82563/jetaaf.2025.202505181207258

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@article{mehdi2025,
  title        = {{The Effect of Tax Incentives and Tax Services on Taxpayer Compliance and the Moderating Role of Tax Socialization}},
  author       = {Mehdi Saberi Esfarjani},
  journal      = {Journal of Emerging Technologies in Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.82563/jetaaf.2025.202505181207258},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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