The rapid growth of the gig economy in Malaysia has transformed the labour market, offered flexible income opportunities but also posing significant challenges to tax compliance. Unlike traditional employees, gig workers are responsible for self-managing their tax obligations, often without formal guidance. This conceptual paper explores the impact of tax literacy on tax compliance behaviour among gig workers in Malaysia. Drawing on Social Norms Theory and the Slippery Slope Framework, the study examines how demographic factors such as age, education, and income influence tax literacy, and how tax literacy, in turn, affects compliance behaviour. Additionally, the paper investigates the moderating role of perceived tax system complexity, proposing that higher complexity can weaken the positive effect of tax literacy on compliance. A review of relevant literature reveals that low tax literacy and the perception of complex tax systems contribute to widespread unintentional non-compliance among gig workers. The study highlights the need for targeted educational initiatives, simplified tax procedures, and platform-based interventions to foster voluntary compliance. Proposed hypotheses aim to guide future empirical research to validate these relationships. The findings offer practical insights for policymakers, tax authorities, and gig platforms in developing effective strategies to integrate gig workers into the formal tax system and ensure sustainable tax revenue generation.