The present study aimed to investigate the moderating roles of power distance and masculism in examining determinants of acceptance of the electronic tax filing. The statistical population consisted of all 5000 taxpayers in manufacturing enterprises in Yazd. 384 statistical samples were analyzed based on Cochran's sampling formula. Data was collected using a questionnaire for autumn and winter of 2017. Inferential statistics, partial least square (PLS) and the structural equation modeling (SEM) were used to analyze research hypotheses in order to describe the data analysis and test hypotheses. Results of hypothesis test indicated that computer skills were positively associated with the perceived ease of use of a tax filing system. The positive relationship between the perceived ease of use and tax satisfaction was confirmed. The research results also indicated a positive relationship between the taxpayers' satisfaction and the behavioral intention to accept the tax filing. On the other hand, the supported power distance was the positive moderator between the perceived ease of use and taxpayers' satisfaction; and the supported masculism was the negative moderator between those two variables.
