Agenda Setting and the Coverage of Nigeria's New Tax Law: A Content Analysis of Selected Online News Outlets

Cite this article as: Yusuf, I. S., Yakubu, S. M., & Jayeola, A. (2026). Agenda Setting and the Coverage of Nigeria's New Tax Law: A Content Analysis of Selected Online News Outlets. Sokoto Journal of Linguistics and Communication Studies (SOJOLICS), 2(2), 557-568. https://doi.org/10.36349/sojolics.2026.v02i02.051

Isah Sani Yusuf

Department of Mass Communication,

Nasarawa State University, Keffi

isahsaniy@nsuk.edu.ng

08030697062

Salisu Mohammed Yakubu

Department of Mass Communication,

Nasarawa State University, Keffi

yakubumohsal@gmail.com

Abdulafeez Jayeola

Department of Mass Communication,

Nasarawa State University, Keffi

jayeola.abdulafeez@solinagroup.com

Abstract

The emergence of Nigeria's new tax law has attracted considerable attention from government authorities, economic stakeholders, business owners, civil society organisations, the media, and the general public because of its implications for revenue generation, tax compliance, and economic development. This study examined the agenda-setting role of selected Nigerian online news outlets in the coverage of the new tax law. It argues that through consistent reporting, explanation, and framing of policy issues, online media can create public awareness, simplify complex fiscal provisions, and influence how citizens prioritise and interpret government reforms. Anchored on the Agenda-Setting Theory, the study adopted a quantitative content analysis research design. Data were collected using a coding sheet to analyse 19 tax-related news stories published by Premium Times, Vanguard Online, and Punch Online between October and December 2025. The findings revealed that the selected online news outlets gave sustained attention to the new tax law, with most reports adopting a neutral tone, receiving moderate prominence, and employing predominantly informational/educative and economic frames. Public reaction and resistance received comparatively less attention. The study concludes that online news platforms play an important role in policy communication and public enlightenment by enhancing awareness and understanding of major government reforms. It recommends greater investigative reporting and increased inclusion of citizens' perspectives to strengthen media coverage of public policy issues.

Keywords: Agenda-setting, online news media, tax law, policy communication, content analysis, Nigeria.

1.0 Introduction

On June 26, 2025, the President of Nigeria, Bola Ahmed Tinubu, signed into law four landmark Tax Reform Acts, marking the most significant transformation of the country's tax system in decades. The reforms, scheduled to take effect on January 1, 2026, were designed to give businesses sufficient time to assess their readiness, adapt their systems, and comply with the new requirements. The policy immediately attracted widespread reactions from opposition politicians, economic experts, civil society groups, and ordinary Nigerians. According to Adamolekun (2025), the new tax regime consolidates multiple tax statutes into a single legal framework and introduces measures aimed at simplifying tax administration, promoting equity, and improving revenue mobilisation. The reforms also include the reconstitution of the Federal Inland Revenue Service as the Nigeria Revenue Service, the introduction of progressive tax rates, expansion of the tax base, and tax exemptions intended to protect low-income earners. Given the magnitude of these reforms, extensive media coverage was inevitable, with the potential to shape public understanding and discourse on the policy.

The mass media play a crucial role in informing and educating the public about government policies, particularly those with far-reaching socio-economic implications. In the case of the new tax law, the media were expected not only to explain the key provisions of the reforms, such as expanded tax exemptions and simplified compliance procedures, but also to report the debates and controversies surrounding their implementation. For instance, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Dr. Taiwo Oyedele, maintained that the reforms would reduce the tax burden on the majority of Nigerians, contrary to claims that they were punitive. Such competing narratives illustrate the important role of the media in influencing public understanding of policy issues. Agenda-setting theory explains this role by arguing that the media shape public priorities through the amount of attention and prominence they give to issues. In the context of public policy, the frequency, tone, and prominence of media coverage can influence whether citizens perceive a policy as beneficial, controversial, or worthy of public debate. Consequently, examining the coverage of Nigeria's new tax law by online news media provides useful insights into how public expectations and opinions may have been shaped before the policy came into effect.

Media coverage of the tax reforms was not limited to reporting government explanations. Towards the end of 2025, several online news platforms reported calls by interest groups and civil society organisations for the postponement or suspension of the implementation of the law, citing inadequate public communication and concerns over the legislative process. Reports also highlighted allegations that the version of the law published in the official gazette differed from that passed by the National Assembly, thereby creating public confusion and generating political controversy. Beyond these issues, news reports examined the possible implications of the reforms for Nigerians in the diaspora, real estate investors, small businesses, and other stakeholders (Fadehan, 2025). These varying perspectives suggest that online news media did more than report developments; they actively shaped public discussions about the tax reforms, a role that reflects the assumptions of agenda-setting theory.

Despite the significance of the reforms and the extensive public debate they generated, empirical studies examining how Nigerian online news media covered the new tax law remain limited. While previous studies have explored media framing of political and governance issues, relatively few have investigated how online news platforms contribute to agenda formation and public understanding of major fiscal policy reforms. This gap is particularly important given the increasing reliance of Nigerians on digital news platforms for information on governance, taxation, and economic policy.

The enactment of the new tax law and its planned implementation on January 1, 2026, therefore, present an important opportunity to examine the agenda-setting role of online news media. Although the Federal Government maintained that the reforms would reduce the tax burden on low-income earners and strengthen national revenue generation, media reports revealed persistent controversies over the legislative process, public communication, and the content of the reforms. Reports of calls by lawmakers, civil society organisations, labour unions, and student groups for the review or postponement of the implementation further intensified public debate and uncertainty (Premium Times, 2025; Nairametrics, 2025; The Guardian, 2025; Punch, 2025). These developments underscore the influence of online news platforms in determining the issues that receive public attention and in shaping interpretations of government policies. However, there is limited empirical evidence on the frequency, tone, and prominence with which Nigerian online news media covered the new tax law during the critical period preceding its implementation.

Against this background, this study examines the agenda-setting role of selected Nigerian online news outlets in the coverage of the Federal Government's new tax law before its implementation. Specifically, the study investigates the frequency of coverage of the tax law between October and December 2025, examines the tone of the reports, assesses the prominence accorded to the issue, and compares the patterns of coverage across Premium Times, Vanguard Online, and Punch Online. In doing so, the study seeks to answer the following questions: How frequently did the selected online news outlets report the new tax law during the study period? What was the dominant tone of their coverage? What level of prominence was accorded to the issue? Are there significant differences in the frequency, tone, and prominence of coverage among the selected online news outlets?

2.0 Literature Review

The mass media play a central role in public policy communication by serving as the major channel through which government policies are communicated, interpreted, and understood by the public. Because public policies, particularly fiscal and economic reforms, are often technical and complex, the media simplify policy information and present it in forms that are easily understood, thereby shaping public awareness and participation (McQuail, 2010). This role is well explained by the Agenda-Setting Theory, which provides the theoretical foundation for this study.

Agenda-Setting Theory was developed by McCombs and Shaw (1972) following their study of the 1968 United States presidential election. The theory argues that although the media may not determine what people think, they significantly influence what people think about by giving greater attention and prominence to selected issues. Through repeated coverage and strategic placement of issues, the media elevate certain topics on the public agenda and shape public priorities. In public policy communication, this explains how citizens come to regard particular government policies as important or urgent.

According to McCombs (2004), the theory comprises first-level and second-level agenda-setting. First-level agenda-setting focuses on issue salience, while second-level agenda-setting concerns the attributes or characteristics emphasised in media reports. This study adopts the first-level agenda-setting perspective because it examines how Nigeria's new tax law was made salient through online news coverage before its implementation. The study operationalises issue salience through three key variables: frequency of coverage, prominence, and tone. Frequency refers to how often the tax law appeared in online news reports, while prominence relates to the placement and visibility of the reports, such as headline position and homepage display (Dearing & Rogers, 1996; McCombs, 2004). Although tone is more closely associated with framing and second-level agenda-setting, positive, neutral, and negative evaluations also influence how audiences perceive policy issues (Scheufele & Tewksbury, 2007). Agenda-setting is particularly relevant in developing democracies such as Nigeria, where limited access to official policy information and low political literacy make citizens heavily dependent on media reports for understanding government policies (Voltmer, 2013). Consequently, online news platforms have become important agenda setters capable of influencing public discourse on policy reforms.

Empirical studies have demonstrated the agenda-setting role of the media in shaping public understanding of governance and development issues. Umechukwu (2015) found that sustained media attention influenced public prioritisation of electoral reforms, while Nwabueze and Okonkwo (2018) reported similar effects in anti-corruption campaigns. More recently, Adejoh and Omachi (2025) investigated media awareness creation and public perception of Nigeria's tax reform bills using a survey research design. Their findings revealed that although exposure to online news and social media increased public awareness of the proposed reforms, it did not necessarily translate into adequate understanding of policy details. They therefore recommended improved policy communication and sustained media engagement.

Similarly, Akinsulire and Olatunji (2025) examined agenda-setting and newspaper coverage of poverty-related issues using content analysis of Vanguard and Daily Trust. The study found moderate coverage but low prominence, concluding that inadequate prominence weakened the agenda-setting potential of the newspapers. Ezegwu, Okafor, and Nwoye (2025), using quantitative content analysis, found that online news platforms devoted extensive coverage to electoral issues, with predominantly neutral reporting, although negative coverage increased during periods of political tension. Oyewole and Adinlewa (2025), through a survey of residents of Akure, established that social media significantly influenced the issues people regarded as important, particularly governance and political matters.

Beyond Nigeria, Kim, Kim, and Zhou (2024) employed a mixed-method approach to examine agenda-setting interactions between traditional and digital media in South Korea. Their findings showed a strong relationship between media emphasis and public perception of issue importance, with online platforms strengthening agenda-setting effects. Likewise, Lu, Wang, and Chen (2022), using large-scale content analysis during the COVID-19 pandemic, found that sustained media attention significantly increased public concern about economic and social welfare policies. Nanoh and Aminu (2021), through content analysis of Nigerian newspapers, also reported that inconsistent coverage and low prominence of development issues weakened public engagement and policy accountability. Collectively, these studies demonstrate that frequency, prominence, and tone of media coverage significantly influence public attention to policy issues.

Nigeria's new tax law represents one of the most significant fiscal reforms introduced by the Federal Government in recent years. The reform seeks to strengthen revenue generation, broaden the tax base, improve tax administration, and reduce dependence on oil revenue in response to declining oil earnings, increasing public debt, and rising demands for infrastructure and social services (Federal Ministry of Finance, 2025). The reform also harmonises existing tax provisions, restructures tax administration, strengthens enforcement mechanisms, and seeks to create a more transparent and investor-friendly tax environment capable of supporting long-term economic growth (Federal Inland Revenue Service, 2025). These reforms are consistent with recommendations by international financial institutions advocating improved domestic revenue mobilisation as a means of ensuring fiscal sustainability (World Bank, 2024).

Despite these objectives, the new tax law has generated considerable public debate and controversy. Labour unions, civil society organisations, and small business operators expressed concerns about the possible effects of the reforms on citizens already affected by inflation and the rising cost of living (Premium Times, 2025; The Guardian, 2025). Critics argued that inadequate public consultation and limited social protection measures could worsen economic hardship, whereas government officials maintained that the reforms include safeguards such as tax exemptions for low-income earners and incentives for small and medium-scale enterprises to encourage compliance and fairness (Federal Ministry of Information, 2025). These competing narratives made the reform one of the most widely discussed public policies before its implementation.

Online news platforms played a major role in communicating developments relating to the new tax law. They provided continuous information on legislative developments, policy provisions, implementation timelines, and official clarifications, thereby improving public access to information on the reforms (Premium Times, 2025; Nairametrics, 2025). They also explained technical aspects of the reforms, corrected public misconceptions through official statements, and translated complex fiscal issues into language that could easily be understood by the public.

In addition, online news platforms extensively reported the controversies surrounding the reforms, including allegations of discrepancies between the versions passed by the National Assembly and those published in the official gazette, the review and re-gazetting process, implementation challenges, sector-specific implications, and expert opinions (Nairametrics, 2025; Vanguard, 2026; The Guardian, 2026; Independent, 2026). They also disseminated official responses aimed at correcting misinformation and explaining the operational modalities of the new tax system (BusinessDay, 2025). Through these activities, online news media shaped public understanding, framed policy debates, and influenced public attention toward the reform.

The reviewed literature shows that the media occupy a central position in public policy communication by influencing the issues that receive public attention and the manner in which such issues are interpreted. It also demonstrates that Nigeria's new tax law generated extensive media coverage characterised by policy explanations, public debate, implementation concerns, and official clarifications. However, despite the growing importance of online news platforms in communicating public policies, empirical studies specifically examining the frequency, tone, prominence, and comparative patterns of online news coverage of Nigeria's new tax law remain limited. This gap justifies the present study, which examines how selected Nigerian online news platforms set the agenda on the new tax law during the period preceding its implementation.

3.0 Methodology

This study adopted the quantitative content analysis research design to examine how selected Nigerian online news outlets reported the Federal Government's new tax law before its implementation. Content analysis is a systematic research method used to examine communication content objectively and quantitatively (Ajibulu, 2022). The method was considered appropriate because it enables the systematic analysis of media reports based on predetermined categories such as frequency, tone, prominence, and frames of coverage.

The population of the study comprised all Nigerian online news platforms. However, three online news outlets, namely Premium Times, Vanguard Online, and Punch Online, were purposively selected because of their national coverage, wide readership, regular reporting of public policy issues, and strong presence in Nigeria's digital media landscape.

The study covered all online news reports relating to Nigeria's new tax law published by the selected news outlets between 1 October and 31 December 2025. This period represents the pre-implementation phase of the tax reform, during which policy debates, government clarifications, stakeholder reactions, and public discussions were most prominent. Using the census technique, all relevant straight news reports, editorials, feature articles, and opinion pieces published within the study period were included in the analysis, thereby eliminating sampling bias associated with selective sampling.

The unit of analysis consisted of each individual online news item relating to the new tax law. Four content categories were examined: frequency, tone, prominence, and frames. Frequency measured the number of reports published during the study period. Tone was

categorised as positive, neutral, or negative, while prominence was determined by the placement of reports, including headline position, homepage display, lead story status, or ordinary placement on the news website. Frames examined the dominant perspective through which the tax law was presented in each report.

Data were collected using a coding sheet specifically designed to record information on each unit of analysis according to the predetermined content categories. The completed coding sheets were entered into Microsoft Excel for coding, organisation, and analysis.

To ensure the reliability of the coding process, inter-coder reliability was determined using Holsti's formula. Ten per cent of the total news items were randomly selected and independently coded by the researcher and a trained postgraduate student in Communication Studies. The resulting reliability coefficient of 0.88 indicated a high level of agreement between the coders and confirmed the reliability of the coding procedure.

4.0 Data Presentation and Analysis

Table 1: Frequency Distribution of Tax Law Stories by Selected Online News Outlets (October to December 2025)

Outlet	Frequency (f)	Percentage (%)
Premium Times	6	31.6
Vanguard	6	31.6
Punch	7	36.8
Total	19	100