Wikipedia says it "promotes equality in a hierarchical culture". But really, if you're like me and you're only trained 2 replies deep, you're going to get taarof mogged every time.
You'll be walking out of people's houses with their food and furnishings bc you can't say no.
If you're not familiar with the Persian practice of Taarof, it's basically courtly etiquette: https://en.wikipedia.org/wiki/Taarof
It's this huge catalog of formality trees that are constantly evolving. I've always assumed it's an artifact of Iran's millennia of monarchy.