FREELANCE BROADCASTERS AND FRAGMENTED TAX POLICIES: TOWARD A HARMONIZED FRAMEWORK IN SOUTH-WEST NIGERIA
| dc.contributor.author | Abdulrasheed Taiwo Abdullahi | |
| dc.contributor.author | Prof. Mubaraq Sanni | |
| dc.contributor.author | MUSTAPHA Abdulrasaq | |
| dc.date.accessioned | 2026-05-24T19:05:43Z | |
| dc.date.available | 2026-05-24T19:05:43Z | |
| dc.date.issued | 2025 | |
| dc.description.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. | |
| dc.identifier.issn | ISSN: 2583-3006 | |
| dc.identifier.uri | https://kwasuspace.kwasu.edu.ng/handle/123456789/7318 | |
| dc.language.iso | en | |
| dc.publisher | International Journal of Education, Business and Economics Research (IJEBER) | |
| dc.title | FREELANCE BROADCASTERS AND FRAGMENTED TAX POLICIES: TOWARD A HARMONIZED FRAMEWORK IN SOUTH-WEST NIGERIA | |
| dc.type | Article |