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.