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
DOI: 10.36349/sojolics.2026.v02i02.051
author/Yusuf, I. S., Yakubu, S. M., & Jayeola, A.
journal/Sokoto JOLICS 2(2) | August 2026 |
