NJOMACS

This study assesses the effectiveness of strategic communication employed by the Lagos State Internal Revenue Service (LIRS) in promoting tax compliance among informal sector operators. Utilising a convergent parallel mixed-methods design, the research draws on survey responses from 1,308 informal business owners and interviews with three senior LIRS officials. One-sample t-test results reveal that LIRS’s communication strategies spanning radio, television, SMS, social media, and public service announcements significantly reach informal business owners. However, issues such as message complexity, limited follow-up, and insufficient tailoring hinder deeper engagement and voluntary compliance. The findings confirm that while LIRS’s strategies are generally perceived as effective, further improvement is needed in message clarity, frequency, and relevance. The study integrates Attitude Change Theory, Theory of Planned Behaviour, Trust Theory, Social Norms Theory, and Communication Accommodation Theory to interpret results. It concludes that a more audience-centred, trust-building communication approach could enhance tax compliance. Recommendations include simplifying tax messaging, increasing digital engagement, strengthening follow-up mechanisms, and leveraging community-based platforms to boost compliance outcomes in Lagos State’s informal economy.