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

Zenodo (CERN European Organization for Nuclear Research) 2026 Dataset Open access

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Authors: Modest Magessa, France Shayo, Revocatus L. Machunda
DOI: 10.5281/zenodo.18815368
Cited by: 0

Abstract

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.

Fields of Study & Subjects

Taxation and Compliance Studies Financial Literacy and Behavior Corporate Taxation and Avoidance

Publication details

Journal / source
Zenodo (CERN European Organization for Nuclear Research)
Publication date
4 March 2026
Language
EN
Document type
Dataset