FREELANCE BROADCASTERS AND FRAGMENTED TAX POLICIES: TOWARD A HARMONIZED FRAMEWORK IN SOUTH-WEST NIGERIA
Loading...
Files
Date
2025
Journal Title
Journal ISSN
Volume Title
Publisher
International Journal of Education, Business and Economics Research (IJEBER)
Abstract
The expansion of the gig economy in South-West Nigeria has brought freelance broadcasters, such
as content creators, podcast hosts, and voice-over artists to the forefront of digital labor markets.
However, these contributors remain largely outside formal tax structures due to fragmented tax
policies, low digital literacy, and weak institutional trust. This study investigates the impact of tax
policy strategies on tax compliance among freelance broadcasters across six South-West states:
Ekiti, Lagos, Ogun, Ondo, Osun, and Oyo. Guided by Optimal Taxation Theory and the Diffusion
of Innovations Theory, a qualitative research design was employed using semi-structured interviews
and focus group discussions with freelance broadcasters, tax officials, and policy experts. Thematic
analysis using NVivo revealed that inconsistent and overlapping tax obligations, particularly
involving Personal Income Tax (PIT), VAT, and Withholding Tax (WHT) discourage compliance.
However, simplified digital tools, micro-taxation models, and visible tax-linked benefits
significantly enhance engagement. The study also found that digitally literate freelancers and
female broadcasters were more likely to adopt tax technologies and respond to incentive-based
strategies. It recommends a harmonized, tech-driven tax framework that integrates user-friendly
platforms, transparent processes, and fiscal incentives to support voluntary compliance. These
findings contribute to the discourse on tax reform and digital inclusion in Nigeria’s evolving
informal economy.