It could be used as a basis for mutual goodwill (positively) or as "a social or political weapon that confuses the recipient and puts him at a disadvantage" (negatively).
[1][5][6] According to Middle East scholar William O. Beeman, "Taarof is an extraordinarily difficult concept encompassing a broad complex of behaviors which mark and underscore differences in social status.
Status is relative for individuals in different interactions, according to Beeman, and rights and obligations shift constantly with changes in social environments.
Another form of taarof is that when one gets invited to an Iranian home for food, it is highly appreciated if the guest helps the host in setting the table or with cleaning afterward.
[2][3] For example, a worker negotiating a salary might begin with a eulogy of the employer, followed by a lengthy bargaining session consisting entirely of indirect polite language in which both parties are expected to understand the implied topic of discussion.
Likewise, a shopkeeper may initially refuse to quote a price for an item and to suggest that it is worthless, or "unworthy" of the shopper ("ghaabel nadaareh").
Taarof obliges the customer to insist on paying, typically three times, before a shopkeeper finally quotes a price and real negotiation can begin.
The ideal case of equal status is between two individuals involved in an intimate relationship, where the needs of others are anticipated and provided for without thought of service, tribute, favor, or reward.
The positive aspect of taarof encourages proper behavior toward others, particularly guests, polite language, propriety, gift giving, compliments, and showing regard to those who are truly deserving.
However, taarof can be negative if it is used insincerely to control others, or if a superior person is shielded or protected from criticism due to deference.
It involved a sharp curbing of one's behaviour, speech and action to make people, honour, and prestige calculable as instruments for political advancement.
In Southern Italy, a custom similar to taarof exists (fare i complimenti) and that is part of table manners.