Expert and Pilot Validation of a Blockchain Adoption Instrument for Real-Time Tax Compliance in Nigeria

The data consist of expert-validated and pilot survey responses collected to support the development and validation of a questionnaire measuring blockchain adoption readiness for real-time tax compliance in Nigeria. The dataset includes structured responses to Likert-scale items covering six dimensions: tax compliance operations, technological infrastructure, regulatory policies, stakeholder engagement, tax policy effectiveness, and respondent demographics. Data were obtained through an expert validation process and a pilot survey (n = 52), and are presented in anonymized, non-identifiable form. The dataset is intended to support instrument validation, exploratory analysis, and future empirical research on digital governance and technology adoption in public sector tax administration.本数据集收录经专家校验的试点调研反馈数据，旨在支撑面向尼日利亚实时税务合规场景的区块链（blockchain）采纳就绪度量表的开发与验证工作。数据集包含针对李克特量表（Likert-scale）题项的结构化回复，覆盖六大维度：税务合规运营、技术基础设施、监管政策、利益相关方参与、税务政策效能以及受访者人口统计学特征。本数据集通过专家校验流程与试点调研（n=52）获取，且以匿名化、不可识别的形式呈现。本数据集旨在为量表验证、探索性分析，以及公共部门税务征管领域数字治理与技术采纳方向的后续实证研究提供数据支撑。