| Characteristic | Tobacco tax score (1-5) |
|---|---|
| - | - |
| - | - |
| - | - |
| - | - |
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November 2021
Nigeria
2014 to 2020
According to the source, the scorecard assesses the performance of cigarette tax policies in 160 countries. It scores countries on a five-point scale, with four scoring components, namely cigarette price, changes in affordability, price tax share, and tax structure.
It adds that the highest score of 5 points is awarded to countries that either have a uniform specific tax with automatic adjustment or a mixed system with greater share of specific tax, automatically adjusting the specific component, the retail price as the base for the ad valorem component, and a minimum tax which would lift the prices of economy brands.
