Conference Paper

Comparative Effectiveness of Indigenous Language Communication in Tax Reform: Yoruba, Hausa, and Igbo and Taxpayer Compliance in Nigeria

This study examines the comparative effectiveness of indigenous language communication in tax reform on taxpayer compliance and economic development in Nigeria. Despite successive tax reforms through Finance Acts 2019-2023 and administrative modernization by the Federal Inland Revenue Service, Nigeria’s tax-to-GDP ratio remained at 10.8% in 2024, below the World Bank’s 15% benchmark. Using Institutional Theory and Communication Accommodation Theory, this comparative conceptual study analyzes secondary data from FIRS zonal reports 2019-2024, CBN Statistical Bulletin 2024, and NBS GDP Report 2024 to assess Yoruba, Hausa, and Igbo tax communication initiatives. Findings reveal that all three language initiatives improved taxpayer understanding, trust, and engagement compared to English-only communication. The Yoruba zone leveraged proverbs and respectful address, the Hausa zone used radio and religious institutions for reach, and the Igbo zone applied benefit-focused messaging. However, informal sector compliance remained below 35% across zones due to inconsistent translation of national reforms. The study concludes that a zonal multilingual model using Yoruba, Hausa, and Igbo is more effective for compliance than English-only campaigns. It recommends that FIRS institutionalize translations, use culturally appropriate channels, and evaluate impact across zones to enhance revenue for development. Keywords: Indigenous Language, Tax Reform, Taxpayer Compliance, Economic Development, Multilingual Policy