Tax Compliance Behaviour of Self-Employed Professionals in North Central Nigeria: A Behavioural Economics Approach

This study applies a behavioural economics framework to examine tax compliance behaviour among self-employed professionals in the North Central geopolitical zone of Nigeria. Self-employed individuals including doctors, lawyers, architects, and consultants constitute a hard-to-tax population whose compliance is primarily self-assessed, creating significant revenue authority challenges. Behavioural economics concepts including prospect theory, present bias, social norm adherence, and information framing effects are under-applied in explaining Nigerian self-employed compliance decisions. Using a mixed-methods design combining a laboratory experiment administered to 200 self-employed professionals in Abuja, Lokoja, and Minna with a supporting survey on tax attitudes, the study tests the effect of loss-framed versus gain-framed tax messages, peer compliance information treatments, and simplified return-filing interventions on stated compliance intentions and experimental contribution choices. Structural equation modelling and treatment effect estimation using randomised experimental assignment are the primary analytical methods. The study expects to find that loss-framed compliance messages and peer norm information significantly increase stated compliance intention compared to standard regulatory messaging, and that present-biased professionals are more responsive to simplified payment options than to threat-based enforcement communications. Contributions include the first experimental tax compliance study focused on self-employed professionals in North Central Nigeria. Recommendations propose integrating behavioural insights into FIRS taxpayer communication design. Keywords: tax compliance, self-employed professionals, behavioural economics, prospect theory, North Central Nigeria.