The Effectiveness of Compliance and Obedience Techniques in Tax Collection on Tax Evasion and Tax Avoidance: A Quantitative Study

Roohalah  Jahanbazian Seyfabad; Hamidreza Jafari Dehkordi; Bahareh  BaniTalebi Dehkordi

Authors

Roohalah Jahanbazian Seyfabad PhD Student, Department of Accounting, ShK.C., Islamic Azad University, Shahr-e Kord, Iran. Author https://orcid.org/0009-0001-3457-6804
Hamidreza Jafari Dehkordi Department of Accounting, ShK.C., Islamic Azad University, Shahr-e Kord, Iran. https://orcid.org/0009-0008-4296-6061
Bahareh BaniTalebi Dehkordi Department of Accounting, ShK.C., Islamic Azad University, Shahr-e Kord, Iran. Author https://orcid.org/0000-0002-3528-7633

Keywords:

compliance and obedience techniques, tax collection, tax evasion, tax avoidance

Abstract

The main objective of this study was to examine the effectiveness of compliance and obedience techniques in tax collection on tax evasion and tax avoidance from the perspective of tax auditors in the National Tax Administration. In terms of purpose, this study was applied research and, in terms of method, a descriptive-correlational study. The statistical population of the quantitative section consisted of all employees of the country’s tax administration, from whom 379 participants were selected as the research sample through simple random sampling using Cochran’s formula. The data collection instrument was a questionnaire. In this study, 33 techniques, including 8 principal compliance techniques effective in tax collection, were considered, and their effects on tax evasion and tax avoidance were evaluated. For this purpose, two researcher-made questionnaires were developed based on the “effectiveness of techniques on tax evasion and tax avoidance.” The validity and reliability of the questionnaires were confirmed. The results of the one-sample Student’s t-test showed that all 33 techniques identified in the study had a significant effect on tax evasion and tax avoidance. In addition, the results of the Friedman test showed that, among the compliance and obedience techniques, the technique of “attention stimulation,” with a mean rank of 12.52, had the lowest level of effect and importance for tax avoidance. Moreover, among the compliance and obedience techniques, the “baiting” technique, with a mean rank coefficient of 21.93, had the highest level of effect and importance for tax avoidance. Among the compliance and obedience techniques, the “bargaining method,” with a mean rank of 9.31, had the lowest level of effect and importance for tax evasion. Furthermore, among the compliance and obedience techniques, the technique of “creating cheerfulness in others (positive mood),” with a mean rank coefficient of 22.66, had the highest level of effect and importance for tax evasion. The comparison of the effectiveness of the techniques on tax evasion and tax avoidance also showed that the effect of each technique on tax evasion and tax avoidance differed significantly.

References

Anggraini, P. G. (2025). The Determinants and Consequences of Tax Avoidance: A Psychological Contract Perspective. Research in International Business and Finance, 79, 103077.

Ashrafi, A. (2025). Taxation in Smart Governance and Its Role in Controlling Tax Evasion 23rd International Conference on Research in Management, Economics and Development, Tehran.

Asyifa, N. (2024). Factors Affecting Taxpayers to Engage in Tax Evasion on Income Tax. Educoretax, 4(8), 1066-1075.

Baeli, J. (2019). Analysis of Tax Compliance Based on Psychological Factors and Tax Administration. Akademik Jurnal Mahasiswa Ekonomi & Bisnis, 1(3), 87-94.

Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., & Banuri, S. (2019). Trust and Power as Determinants of Tax Compliance Across 44 Nations. Journal of Economic Psychology, 74.

Enachescu, J., Olsen, J., Kogler, C., Zeelenberg, M., Breugelmans, S. M., & Kirchler, E. (2019). The Role of Emotions in Tax Compliance Behavior: A Mixed-Methods Approach. Journal of Economic Psychology, 74, 102194. https://doi.org/10.1016/j.joep.2019.102194

Etemadpour, R. (2025). Examination and Analysis of Taxation in the 2026 Budget from the Perspective of Economic Security. Economic Security Scientific Monthly, 12(8), 55-68.

Falsetta, D., & Spilker, B. (2025). Psychological Reactance Theory and Tax Evasion Intentions. Journal of Business Ethics. https://doi.org/10.1007/s10551-025-06033-6

Fathi, F., Namamian, F., Baghfalaki, A., & Hassani, S. R. (2024). Identification, Integration, Weighting, and Presentation of a Conceptual Model of Components Affecting Electronic Tax Collection Using Meta-Synthesis and Shannon Entropy. Advertising and Sales Management, 316-333.

Fochmann, M. (2025). When Happy People Make Society Unhappy: Emotions Affect Tax Compliance Behavior. Journal of Economic Behavior & Organization, 229, 106854.

Gharanjik, E., Ziaaldini, M., & Hadavinejad, M. (2021). Cognitive Mapping of Factors Affecting Increased Participation in Paying Tax. Public Management Perspective, 12(3), 57-76.

Harinurdin, E. (2019). The Impact of Power of Authority to Tax Compliance: A Case Study on the Indonesian Banking Industry. In Proceedings of the 4th International Conference of Vocational Higher Education (ICVHE 2019) - Empowering Human Capital Towards Sustainable 4.0 Industry (pp. 559-566). https://doi.org/10.5220/0010704900002967

Hassanzadeh, S., Kamyabi, Y., Khalilpour, M., & Ramzani, J. (2023). The Effect of Tax Incentives on Tax Collection in the Comprehensive Tax Plan Using Grounded Theory and Structural Equation Model. International Journal of Nonlinear Analysis and Applications, 14(5), 113-120. https://doi.org/10.22075/ijnaa.2022.27266.3544

Izadi, A., Sameti, M., & Akbari, N. (2021). Estimating the Amount of Tax Evasion in Iran Using the MIMIC Method (Over the Period 1976-2020). Tax Research Journal, 28(48), 7-32.

Jamali, H., Etebarian Khorasgani, A., Sharifi, S., & Daei Karimzadeh, S. (2024). A Model for Preventing Tax Evasion in the Iranian Tax System. Journal of Industrial and Systems Engineering, 16(4), 121-141.

Khodabandeh, R., Monavarian, A., & Nargesian, A. (2024). A Model for Tax Evasion Prevention in Iran, Based on Preventive Network Governance Approach. Management and Development Process Quarterly, 36(4), 3-33.

Mu, R., Fentaw, N. M., & Zhang, L. (2023). Tax Evasion, Psychological Egoism, and Revenue Collection Performance: Evidence from Amhara Region, Ethiopia. Frontiers in psychology, 14, 1045537. https://doi.org/10.3389/fpsyg.2023.1045537

Namazian, A., Pourheidari, O., & Zeinali, H. (2021). Investigating the Effect of Effective Tax Rate and Corporate Governance Quality on Tax Evasion and Tax Corruption. Accounting and Auditing Reviews, 28(3), 507-532.

Privitera, A., Enachescu, J., Kirchler, E., & Hartmann, A. J. (2021). Emotions in Tax Related Situations Shape Compliance Intentions: A Comparison Between Austria and Italy. Journal of Behavioral and Experimental Economics, 92, 101698. https://doi.org/10.1016/j.socec.2021.101698

Ziaei, Z., Mohajeri, P., & Nasiri Aghdam, A. (2017). Examining Factors Affecting the Taxation Power of Government in Developing Countries with Emphasis on Information Sharing Among Taxpayers. Tax Research Journal, 25(34), 141-169.