Business formality and the justification of tax evasion among bodega operators in Lima, Peru: Survey data

Anonymized responses of 263 operators of bodegas (neighborhood grocery stores) in Metropolitan Lima and Callao, Peru, to a cross-sectional survey conducted between 16 October and 7 November 2024. Participants self-completed the Spanish questionnaire (Google Forms) on the device of one of four trained fieldworkers. The questionnaire measured subjective norms about tax evasion, anti-evasion attitude, perceived tax ease, the conditional justification of tax evasion and the degree of formality of 24 business practices; this dataset contains 19 of them (the five human resource practices are not included). A variable flags the 249 cases of the main analysis. Includes a bilingual data dictionary. Access is restricted to protect participants' confidentiality (see README and access conditions). Questionnaire, codebook, analysis plan, replication code and STROBE checklist are openly available in the extended data record.