Public Relations Message Framing and Informal-Sector Tax Compliance Intentions in Nasarawa State, Nigeria

Abstract

This study examined how public relations (PR) message framing by the Nasarawa State Internal Revenue Service (NSIRS) influences tax compliance intentions among informal-sector operators in Nasarawa State, Nigeria. Grounded in Framing Theory, the study adopted a quantitative design combining analysis of NSIRS public communication materials with a survey of informal-sector taxpayers in Lafia. PR messages were categorised into dominant framing types, and their effects on compliance intentions were statistically assessed. Findings show that PR message framing significantly predicts tax compliance intentions, explaining 56% of the observed variance. While gain–loss framing was most frequently employed by NSIRS, cognitive/rational, efficiency-based, and justice-oriented frames exerted the strongest positive influence on taxpayers’ intentions to comply. Emotional, deterrence, and normative/moral frames demonstrated comparatively weaker effects. The study makes an original contribution to PR and tax compliance scholarship in developing contexts by empirically demonstrating that clarity-driven and fairness-oriented PR framing is more effective than fear-based or moral appeals in shaping compliance intentions within the informal sector. It extends framing theory to sub-national revenue communication in Nigeria and offers evidence-based guidance for tax authorities seeking to improve voluntary compliance through strategic public relations.