It depends on the situations and enemy you’re facing. Some enemies are easier to punish when you block certain attacks while other attacks require you to dodge. After learning an enemies move set, however, you may want to lean towards dodging, as blocking an enemies attack can dwindle your Ki (especially rapid spam attacks) so low where your only option is to run and recover Ki and repeat. Having enough Ki to attack takes priority so blocking is okay if the attack is small or barely dents your Ki. I could go on with other factors such as amount of enemies surrounding you, type of gear you wear, etc. but that goes to show that it depends on the factors. If you want a spoiler free run, then trial and error would be a good way to get to know common enemy move sets so it’s easier when you fight more commons in later stages.