Abstract

This study examines how X (formerly Twitter) influences public perception of government tax policies in Nigeria. Anchored on Agenda-Setting Theory (McCombs & Shaw, 1972) and Framing Theory (Entman, 1993), the study employed a mixed-methods design combining a structured questionnaire survey administered to 180 Twitter/X users in South East Nigeria with systematic content analysis of 500 tax-related tweets posted between January and June 2025. Findings reveal that negative sentiment predominated in tax-related Twitter discourse, centering on concerns about corruption and lack of transparency in revenue administration. A statistically significant association was established between exposure to Twitter tax discussions and public perception of government tax policies (χ² = 24.62, p < .05). Twitter influencers were found to play a pivotal agenda-setting and framing role, while transparent government communication on the platform was positively associated with public trust. The study recommends proactive government engagement on X, transparency initiatives, and strategic collaboration with credible influencers to improve tax policy communication and voluntary compliance.