<p>This research investigates the impact of tax services on tax compliance within the framework of the digital economy, exploring how tax services can influence compliance behavior in such an environment. Using a fixed-effects model, the study analyzes data from 31 provinces in China over the period 2017 to 2022. The results show a positive effect of tax services on compliance, with a coefficient of 0.0111, indicating that a one-unit increase in tax service quality results in an average increase of 0.0111 in compliance. However, the development of the digital economy (DE) is negatively correlated with tax compliance, with a coefficient of -0.1488, suggesting that the expansion of the digital economy reduces the positive effect of tax services on compliance. Moreover, the moderating effect of the digital economy on the relationship between tax services and compliance is not statistically significant, which implies that the influence of tax services on compliance is not enhanced by the digital economy. This study underscores that, although tax services have a positive impact on compliance, the rapid growth of the digital economy might dampen their effectiveness. Therefore, it is crucial for the government to establish a more efficient and accessible tax service system by simplifying tax processes, enhancing the use of information technology, and developing a digital tax system that aligns with the needs of the digital economy. This paper provides both theoretical insights into the relationship between tax services and compliance in the digital economy and practical implications for optimizing tax policies in the digital age.</p>