Survey dataset on key drivers of tax evasion

Tax evasion remains a challenge for public revenue systems, and is influenced by institutional and cultural factors. This article provides a dataset to empirically evaluate and operationalize the interrelationships among these factors in the context of Iraq. Although previous research has investigated deviant culture, weak law enforcement, and administrative corruption on an individual basis, few datasets document these factors within a unified measurement structure. An online questionnaire was employed to gather data from 459 taxpayers in Baghdad, Iraq, from September-November 2021. The dataset operationalizes four constructs: tax evasion (illegal non-payment or underpayment of taxes through underreporting income, inflating deductions, or concealing financial sources), deviant culture (social norms and behavioral patterns that eschew accepted moral standards), weak law enforcement (limitations in the state's capacity or willingness to enforce laws and regulations), and administrative corruption (misuse of public office for private benefit, commonly reflected through, e.g., bribery and favoritism). Data were collected using an online questionnaire administered via Google Forms and developed using reflective measurement models, with each construct using multiple indicators adapted from sources validated in the literature. Responses were rated on a 7-point Likert-type scale. The instrument was translated into Arabic, subjected to cultural review, and pilot tested to ensure clarity and contextual suitability. In addition to the indicators, the dataset included five demographic variables that described respondent characteristics. The collection consisted of anonymized raw responses, coding schemes, construct indicators, and metadata files, which included variable definitions, response coding, and item references. This dataset offers a comprehensive measurement framework for analyzing tax-related behaviors in developing contexts. It encourages the replication of measurement models, cross-country comparative research, and secondary analyses of taxpayer perceptions of governance, culture, and enforcement. Transparency, reusability, and evidence-based policymaking in tax governance are facilitated by the dataset's public availability and accompanying documentation on Mendeley Data.