Toward sustainable tax auditing: The effects of workload and job demands, job stress and burnout, and perceived organizational support

Tax auditing involves complex tax laws, statutory deadlines, substantial administrative responsibilities, and legally sensitive professional decisions, potentially increasing workload, job stress, and burnout and threatening workforce sustainability. This study examined the influence of workload and job demands on workforce sustainability through job stress and burnout, while considering perceived organizational support among tax auditors of the Revenue Department. Specifically, it investigated the effects of workload and job demands on job stress and burnout, the effects of job stress and burnout on workforce sustainability, their mediating roles, and the direct and moderating effects of perceived organizational support. A quantitative research design supplemented by qualitative open-ended questions was employed. Data were collected from 400 Revenue Department tax auditors using a structured questionnaire and analyzed through descriptive statistics, ordinary least squares multiple regression, hierarchical regression, mediation analysis, moderation analysis, and thematic content analysis. The findings revealed that workload and job demands positively influenced job stress and burnout, whereas job stress and burnout negatively influenced workforce sustainability. Furthermore, job stress and burnout mediated the relationships between workload and job demands and workforce sustainability. Perceived organizational support positively influenced workforce sustainability and moderated the negative relationships between job stress and burnout and workforce sustainability. Qualitative findings highlighted additional concerns related to information technology, workload distribution, legal uncertainty, welfare, and career progression. The study suggests that the Revenue Department should integrate workload management, technology modernization, knowledge management, professional welfare, legal protection, supportive supervision, and transparent career development practices to strengthen workforce sustainability and retain competent tax auditors over the long term.