Journal of Resource Management and Decision Engineering In Press 2027 05 01 The Effectiveness of Compliance and Obedience Techniques in Tax Collection on Tax Evasion and Tax Avoidance: A Quantitative Study The Effectiveness of Compliance and Obedience Techniques in Tax Collection on Tax Evasion and Tax Avoidance: A Quantitative Study 1 9 EN Journal Article 2025 12 02 <p> </p> <p>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.</p> https://journalrmde.com/index.php/jrmde/article/download/302/381