Examining Disaggregated SME Taxpayer Attitude and Its Effects on Behavioural Intention Towards Tax Compliance in Tanzania: The Role of Entrepreneurial Orientation

Dataset supporting a study of Tanzanian SME taxpayers examining how cognitive and affective attitudes influence intentions for sustainable tax compliance and how Entrepreneurial Orientation moderates these relationships, analysed using survey data and PLS-SEM within the Theory of Planned Behaviour framework.