Sin Taxes As A Fiscal Policy For Improving Public Health In Nigeria

By Zhihwi Dauda, Esq (LL. B, B.L, LL.M, FCIT, ACE)

• INTRODUCTION:

Fiscal policy can be a powerful tool for improving public health outcomes, particularly through the implementation of sin taxes. By targeting goods and services deemed harmful to health, such as tobacco, alcohol, and sugary drinks, sin taxes aim to reduce consumption and generate revenue for public health initiatives. As a fiscal policy instrument, sin taxes have proven effective in promoting healthier behaviors, reducing healthcare costs, and increasing government revenue. This paper examines the concept of sin tax, its legal framework in Nigeria, relationship with fiscal policy, impact, and potential benefits. It also explores the justification for earmarking sin tax revenue for public health initiatives and addresses arguments against sin tax imposition, culminating in a conclusion and the writer’s recommendations.

• THE CONCEPT OF SIN TAX IN NIGERIA

Sin tax is a type of tax levied on goods and services deemed harmful to public health, aimed at primarily in reducing or discourage unhealthy behavior of consumption in the population and secondarily to generating revenue to government, hence it served dual purpose. In other words, Sin tax is a type of taxes that are levied by governments to discourage individuals from partaking in such activities without making the use of the products illegal.

Sin taxes have proven useful fiscal policy tools in reducing the diseases typically associated with excessive sugar consumption, such as obesity and type 2 diabetes, sin tax ideal is as mentioned earlier mainly a health issue: it’s only secondarily a tax revenue generation issue. research has already shown that there is a direct relationship between price and the use of alcohol and tobacco. the higher the cost of these products, the greater the deterrent of its consumption, hence the justification for imposition of sin tax which will make the final retail price of the product to be higher.

Proponents argue that the consumption of tobacco and alcohol, the behaviors associated with consumption, or both (consumption and the behaviors of consumption,) are immoral or “sinful”, hence the label “sin tax”. For example, Mayo Clinic anesthesiologists Michael Joyner and David Warner support increasing taxes on tobacco and alcohol, with the goal of using tax codes to help change behavior and improve health

• PURPOSE OF IMPOSITION OF SIN TAX:

The purpose of sin tax can be the combination or one or all the following:

1. Revenue Generation: Sin taxes can serve as a vital source of revenue for governments, enabling the allocation of funds towards public health initiatives, healthcare infrastructure, and other social programs that benefit the citizenry.
2. Promotion of Positive Behavioral Change: By increasing the cost of goods and services deemed harmful to health, sin taxes can effectively discourage consumption patterns that contribute to public health challenges, thereby promoting healthier behaviors and lifestyle choices among citizens.

• Improved Health Outcomes: Empirical evidence suggests that sin taxes can lead to significant improvements in national health outcomes, including reduced incidence of smoking-related illnesses, alcohol-related harm, and diet-related diseases such as obesity and diabetes, ultimately contributing to a healthier population.
• LEGAL FRAMEWORK FOR SIN TAX IN NIGERIA:

The legal framework governing sin tax in Nigeria includes relevant tax laws, regulations, and policies that outline the imposition and collection of sin tax revenue by the Nigeria Customs Service. These include:

• SUGAR TAX: The Finance Act 2021 amended the Customs, Excise Tariffs, etc. (Consolidated) Act, 2004 (CETA) by introducing a new section 21(3) to CETA. which imposed an excise duty of N10 per liter on non-alcoholic, carbonated and sweetened beverages. What it means is that, for every one liter of non-alcoholic, carbonated and sweetened beverages manufactured in Nigeria or imported into Nigeria, NCS are empowered by law to collect excise duty of =N=10 on it, thereby adding up to the final retail price to be paid by the final consumer.

Nigeria’s substantial share of the global soft drink market, projected to reach $10 billion in retail prices between 2021 and 2026, signals a growing public health concern due to excessive sugar consumption in beverages. Many countries have implemented taxes on unhealthy foods and drinks to achieve both fiscal and health benefits, based on the rationale that increased prices reduce consumption. Combining ‘sugar taxes’ with incentives for healthier food options can lead to improved health outcomes.

However, implementing such a policy without thorough research to assess its effectiveness in reducing sugar-sweetened beverage consumption and related health issues like diabetes and obesity may be ineffective. The tax could also have unintended consequences, including potential job losses (estimated at 15,000 direct and indirect jobs) and economic hardship, particularly among vulnerable groups like street hawkers and workers in wholesale, retail, and hospitality sectors, further complicated by existing mistrust in government’s ability to utilize tax revenue for intended purposes.

• TOBACCO TAX: Section 13(1) of the Customs, Excise Tariff etc. (Consolidation) Act 1995 amended in 2023. gives the President the authority upon recommendation of the Tariff Review Board to, by Order, amongst other things, ‘impose, vary or remove any import or excise duty’. Section 13 (3) of the Act states that any Order made by the President shall have effect from when it is published in the Gazette.

It is worth noting that the president of FRN in exercise of power  vested on him as mention above imposed the following rate of sin tax on tobacco over the years: In the year 2018, the tobacco tax rate (Exercise duty) was increase to in addition to 20% ad-valorem ( meaning based on the estimated value of the goods), a specific rate of =N=1 per stick of cigarette and =N=20 pack of 20 stick of cigarette. In year 2019, the tobacco tax rate (Exercise duty) was increase to in addition to 20% ad-valorem, a specific rate of =N=2.00 per stick (=N=40.00 per pack of 20 sticks). In the year 2020 it was increase to = N=2.90k per stick (=N=58 per pack of 20 sticks). In the year  2022 Nigeria employs a mixed excise tax system on tobacco products, comprising an ad valorem tax of 30 per cent on the unit cost of production or manufacture price, a specific excise tax of ₦84 per pack (20 cigarettes), which became effective on June 1, 2022, and a shisha/tobacco tax of ₦3,000 per liter or ₦1,000 per kg,  this was made to align with the harmonization of the Economic Community of West African States (ECOWAS) member-states. In the year 2023, the specific tax was further increased to ₦164 in June 2023, but this new rate was suspended and reduced to the original rate of ₦84 per pack of 20 cigarettes barely after two months. In the year 2024 The specific tax is maintained at ₦84 per pack of 20 cigarettes. The ad valorem tax is 30% of the unit cost of production (UCP)/manufacture price.

NATIONAL TOBACCO CONTROL ACT 2015 (NTCA) whose object is provided in Section 1 of the Act which is to protect present and future generations of Nigerians and residents of Nigeria from the devastating health, social, economic, and environmental consequences of use of or exposure to tobacco or tobacco products and exposure to, tobacco or tobacco product smoke;  Section 43 NTCA mandates the Governments of the Federation and their Ministries, Departments and Agencies to implement tax policies, strategies, programs, or other scale measures which promotes the objectives of this Act and in accordance with Framework Convention for Tobacco Control, its implementing guidelines, and protocols. Section 32(1)(e) NTCA empower police to ensure compliance with the laws and regulations imposing duties or taxes on tobacco product. There is also the National Tobacco Control Regulations in 2019. Successes story: Countries like Australia and Singapore have implemented high taxes on tobacco products, leading to significant declines in smoking rates.

The Corporate Accountability and Public Participation Africa (CAPPA) one of the NGO in Nigerian that work hard to insure sin tax is effectively use as fiscal policy tool to reduce consumption of harmful substance by Nigerian, they have raised concerns about the alarming rate of deaths linked to tobacco consumption in Nigeria, urging the Federal Government  to increase the excise tax on tobacco products to 100%. According to CAPPA, this move would not only safeguard lives but also reduce healthcare costs and productivity losses by at least ₦526 billion annually. The organization cited data from the World Health Organization (WHO) and the Nigerian Tobacco Control Data Initiative, highlighting the devastating impact of tobacco use on public health, including premature deaths from lung cancer, chronic obstructive pulmonary disease, and cardiovascular disease, among others. According to the federal government, Nigerians consumed over 20 billion sticks of cigarettes annually as of 2018, while almost 30,000 people die each year in the country from tobacco-related diseases.

It is CAPPA’s submission which I share sentiment with them that increasing the sin tax to 100% would align with global best practices and follow the example of African countries like Senegal, Kenya, and South Africa, which are taking tough measures against tobacco use. CAPPA also warned that the tobacco industry is aggressively targeting Nigerians, especially young people, with novel products like vapes and e-cigarettes, despite their known health risks. It is also of greater concern that tobacco industries in Nigeria are using misleading strategies to promote its products, claiming they are “harm reduction” alternatives. There is therefore the need for the government to take decisive action to protect public health and prevent the tobacco industry from exploiting Nigerians. The legal framework for imposition of Sin Tax needs to be revisited by increasing the excise sin tax on tobacco products, Nigeria can reduce tobacco consumption, save lives, and alleviate the economic burden of tobacco-related diseases.

Nigerian is a signatory to several International Agreements on Tobacco Taxation, but the implementation was not effective due to lack of commitment and political from the leaders. Nigeria ratified the World Health Organization Framework Convention on Tobacco Control (WHO FCTC) in 2005. Article 6 of the WHO FCTC recommends the sum of excise taxes (specific and ad valorem) make up at least 70% of the retail price of cigarettes, while that of the total taxes (sum of excise taxes including VAT and duties) make up at least 75%. The total tax burden in Nigeria (the sum of all tobacco taxes as a percentage of the retail price) is 44% as of 2023. Although up from the 32.5% burden in 2020, this value is significantly lower than the 75% tobacco tax incidence benchmark recommended by Article 6 of WHO FCTC. The lower total tax burden value usually indicates that the taxes are not working and are ineffective in reducing tobacco use.

Nigeria is also a member of the Economic Community of West African States (ECOWAS), and their tax directive requires members to implement a specific tax of at least $0.40 (₦122) per pack of 20 cigarettes and an ad valorem tax of at least 50%. Nigeria falls short of both these measures. To meet the ECOWAS directive, the ad valorem tax would need to increase from 30% to at least 50% and the specific tax would have to increase by ₦38, i.e., from ₦84 to ₦122.

• ALCOHOL TAXES: Taxes on alcohol are another form of sin tax in Nigeria, designed to reduce alcohol-related harm and generate revenue for the government. the president in exercise of the power vested in his office under Section 13(1) of the Customs, Excise Tariff etc. (Consolidation) Act 1995 amended in 2023. issued an order which impose sin tax in respect to alcohol beverages, initially no ad-valorem rate is applicable but later it was introduced.

The following the rate applicable over the years: In the year 2017 =N=0.20k per centiliter (“Cl”) for Beer and stout, wines and spirit all equal rate is payable. In the year 2018 =N=0.30k per centiliter (“Cl”) for Beer and stout, =N=1.25K for wines and =N=1.50K for spirit is payable. In the year 2019 =N=0.35k per centiliter (“Cl”) for Beer and stout, =N=1.50K for wines and =N=1.75K for spirit is payable. In the year 2020 =N=0.35k per centiliter (“Cl”) for Beer and stout, =N=1.50K for wines and =N=2.00K for spirit  is payable, In the year 2021 =N=0.35k per centiliter (“Cl”) for Beer and stout, =N=1.50K for wines and =N=2.00K for spirit  is payable, in the year 2022 ad-valorem charges was introduced, =N=40.00K per centiliter (“Cl”) for Beer and stout, =N=50.00K per liter for Wines and addition of 20% ad valorem rate and =N=50.00K per liter for spirit is payable. In the year 2023 =N=45.00K per centiliter (“Cl”) for Beer and stout, =N=60.00K per liter for Wines and =N=65.00K for spirit is payable in addition of 20% ad valorem rate of excise duty. The current new tax rates for alcohol sin tax were outlined in a circular (HMFBNP/MDAs/circular/2023 FP/04) issued by the Federal Ministry of Finance, Budget and National Planning on April 20, 2023 =N=50.00K per centiliter (“Cl”) for Beer and stout=N=70.00K per liter for Wines and =N=75.00K per liter for spirit  is payable in addition of 20% ad valorem rate of excise duty. Worthy of noting is that recent Business Day analysis reveals that the taxes payable by alcoholic beverage firms in Nigeria are set to more than double starting from June. According to the 2023 Fiscal Policy Measures document signed by the Minister of Finance, Budget, and National Planning, Zainab Ahmed, the total specific tax rate for beer, stout, wines, and spirits has increased to ₦300 per liter, representing a 114.3% growth from ₦140 in the previous year.

The tax hike on alcoholic beverages and tobacco products in Nigeria extends beyond specific rates, with the total ad-valorem rate increasing by 40 percentage points to 110% in June from 70% in the same period last year. This significant rise is viewed as an additional burden on manufacturers already struggling with high inflation and increased business costs. According to Taiwo Oyedele, West Africa Tax Leader at PwC Nigeria, the tax increase deviates from the previously approved 2022-2024 roadmap, exemplifying policy inconsistency that can harm businesses. Oyedele emphasizes that the industry requires supportive policies, not extra tax loads, particularly amid challenges like the recent naira scarcity that has led to notable sales declines. Experts criticize the fiscal policy as unfriendly to the industry, underscoring the difficulties Nigerian businesses face in navigating the country’s complex tax environment.

The progressive nature of sin tax on alcohol in Nigeria is evident in the rates shown above, driven by the need to mitigate the severe health risks associated with alcohol consumption globally. According to the World Health Organization (WHO), alcohol consumption accounted for 2.6 million deaths worldwide in 2019, with 2 million among men and 0.6 million among women. In Nigeria, the recent tax increase has significantly impacted the alcoholic beverage industry, leading to increased costs, reduced profit margins, and higher prices for consumers. Industry players have expressed concerns that the tax hike, which doubles taxes on alcoholic beverages, may threaten the survival of firms in the sector, particularly given the current economic challenges, including high inflation and foreign exchange costs. Experts warn that this could potentially affect demand and further strain manufacturers already grappling with economic difficulties.

• RELATION BETWEEN SIN TAX AND FISCAL POLICY:

Sin tax or any other types of taxes are fiscal policy tool in the hand of government to sharpen its national macro economy, this is because, a change in taxes affect the average consumer’s income, and changes in consumption lead to changes in real Gross Domestic Product (GDP). So, by adjusting rate of sin taxes or any other form of tax, the government can influence economic output and the consumption behavior of its citizens toward harmful product or service without necessarily declaring such product or service illegal. Keynesian theory states that if consuming goods and services does not increase the demand for such goods and services, it leads to a fall in production. A decrease in production means businesses will lay off workers, resulting in unemployment. Consumption thus helps determine the income and output in an economy and taxes and rate of taxes directly influence consumption by household.

This is why The World Bank has urged Nigeria to issue a presidential order increasing excise duties (Sin Tax) on harmful goods” like alcohol, tobacco, and sugary drinks as a condition for accessing a $750 million loan aimed at improving non-oil revenue generation. The disbursement of at least $10 million is tied to this requirement, as outlined in the World Bank’s latest Implementation Status and Results Report for the Accelerating Resource Mobilization Reforms Programmed. This program, effective from October 14, 2024, to November 2028, aims to boost Nigeria’s non-oil revenues while protecting oil and gas sector earnings. However, as of May 2025, Nigeria had only received $1.88 million, representing 0.25% of the total loan amount. The World Bank’s push for increased excise duties (Sin Tax) is seen as both expected and pragmatic by some experts being utilization of sin tax as fiscal policy tools, but others caution that it may have unintended consequences in an economy grappling with inflation and structural instability

• IMPACT OF SIN TAX ON PUBLIC HEALTH IN NIGERIA:

Has sin tax improved public health outcomes in Nigeria by reducing consumption of harmful goods and services? Sin taxes have proven useful fiscal policy tools in reducing the diseases typically associated with excessive sugar consumption, such as obesity and type 2 diabetes. According to M. Atima, about US$3.9 billion was generated in incremental excise tax revenues during the first three years of implementation, far exceeding government projections. About 80% of this increase was by virtue of tax on tobacco. From 2013 to 2014, the number of poor and near-poor families enrolled in the National Health Insurance Program increased from 5.2 million to 14.7 million. This grew to 15.3 million by the end of 2015, almost tripling the coverage of the poor and near poor. Sin tax revenues were also subsequently used to subsidize the insurance coverage of senior citizens, further expanding access to care for the vulnerable.

However, I believe while sin tax on tobacco and alcohol has reduce their consumption rate in Nigeria though not drastically. Same cannot be said of Sugar sweeten beverages SSB because of the role of the manufacturing company absorbing the lower rate of =N= 10 per liter into their cost of production thereby reducing the impact on the final retail price of their good. In other word, the consumer of SSB were not affected much by the final unit price of the product hence could not effectively serve as discouraging factor to reduce its consumption.

• JUSTIFICATION FOR EARMARKING SIN TAX REVENUE FOR PUBLIC HEALTH:

Should sin tax revenue be allocated specifically for public health initiatives in Nigeria to maximize its impact on improving health outcomes?

To appreciate reason why sin tax, need to be earmark, there is a need to have a clear understanding of the founding of health sector in Nigeria. Nigeria’s current rates for sin taxes are below the WHO recommendations – 20% for sugar and 75% for tobacco –but an increase in rates will be unjustifiable if it cannot be proven that the current taxes are judiciously utilized. To regain the trust of its citizens, the government should publish annual reports on the revenue generated from the sin tax and how the funds have been allocated to achieve good health coverage in Nigeria.

Achieving Universal Health Coverage (UHC) is largely dependent on how a country finances its health system. Since the Abuja Declaration in 2001, Nigeria has been unable to allocate at least 15% of its National Budget to health care therefore leaving the health system grossly underfunded.

According to the International Centre for Investigative Reporting, health section received the following percentage of national budget allocation in the pas 11years: in 2016 health sector got 4.1%. of the national budged, in 2017=5.1%, in 2018= 3.8%, in 2019 = 4.1%, In 2020 =4.0%, In 2021 =4.3%, In 2022 =4.6%, In 2023 =5.75%, In 2024 =5.03% and in 2025 =5.18% this downward trend has sustain Nigeria’s refusal to meet the commitment made by African leaders under the Abuja Declaration to allocate at least 15 per cent of their annual spending to the health sector.

The Basic Health Care Provision Fund (BHCPF) is a vital component of Nigeria’s healthcare system, established under Section 11 of the National Health Act (NH Act) 2014. The BHCPF is predominantly financed through an annual grant from the federal government of 1% of the Consolidated Revenue Fund (i.e., the total federal revenue before it is shared to all tiers of government).  But this has been dwindling since 2018 to date.

It is worthy of note that, since the introduction of sin tax in Nigeria there is no single publication or report that show the total revenue generated from sin tax and what aspect of public health it was utilized for. This point to the fact that we need to adopt sin tax revenue earmarking in Nigerian tax legal framework.

What then is earmarking?  According to Christen & Soguel (2021) “Earmarking is simply setting aside a percentage of government funds such as tax revenue, for specific sector such as health”

Even though finance practitioners do not like earmarking, as it can contradict the general efficiency objectives of the public budgeting process. I hold the opinion that Sin tax revenue Earmarking can help the founding of Nigerian health sector and improve public health. Nigerian can start from simple 70% earmarking of all sin tax specifically for generally founding of health sector aside annual budget allocation for health sector and gradually change to founding or subsidizing a specific illness associated with Tabacco, SSB and alcohol.

• ARGUMENT AGAINST SIN TAX IN NIGERIA:

The imposition of sin taxes in Nigeria has sparked intense debate, with critics arguing that such taxes can have far-reaching and unintended consequences. While the intention behind sin taxes may be to discourage harmful behaviors and generate revenue, opponents contend that they can disproportionately affect vulnerable populations, fuel black market activities, and fail to achieve their intended goals. In this context, it is essential to examine the arguments against sin tax in Nigeria and consider the potential implications for the country’s economy and society.

1. Critics argue that sin taxes have unintended consequences, such as promoting the illegal manufacture, smuggling, and theft of taxed products, which often end up being sold on the black market. This can lead to a range of problems, including loss of tax revenue and increased criminal activity.
2. Another concern is that sin taxes are regressive in nature, disproportionately affecting lower-income individuals who spend a larger portion of their income on these taxes. Since sin taxes are often levied at a flat rate, they don’t account for the consumer’s ability to pay, placing a greater burden on those with limited financial resources.

• Furthermore, critics argue that sin taxes may not achieve their intended goal of changing consumer behavior. Instead, they may lead to unintended outcomes, such as smokers switching to cheaper, higher-tar cigarettes or drinkers opting for homemade concoctions. Additionally, governments may become reliant on the revenue generated from sin taxes, potentially creating a conflict of interest in promoting public health while maintaining a lucrative revenue stream.

• CONCLUSION:

In conclusion, the implementation of sin taxes as a fiscal policy tool to improve public health in Nigeria holds promise, but it requires careful consideration and planning. While sin taxes can generate revenue and potentially reduce consumption of unhealthy products, their effectiveness depends on various factors, including the tax design, implementation framework, and utilization of revenue generated Through earmarking of the sin tax revenue collected. To maximize the benefits of sin taxes, it is essential to conduct thorough research, engage stakeholders, and establish a robust framework for monitoring and evaluation. By doing so, Nigeria can harness the potential of sin taxes to improve public health outcomes, reduce the burden of non-communicable diseases, and promote a healthier society for all Nigerian.

• RECOMMENDATIONS: Based on the finding and submission made above, the writer recommends the following:

1. A legal instrument should be enacted to expand the jurisdiction and coverage of Sin Tax in Nigeria to include additional products such as salt, candy, fast foods, coffee, gambling, vaping (e-cigarettes), and pornography, in addition to the existing taxes on Sugar-Sweetened Beverages (SSB), tobacco, and alcohol, thereby broadening the scope of sin tax to capture a wider range of products with potential health and social implications.
2. A federal law should be enacted to establish a legal framework for earmarking 70% of sin tax revenue specifically for funding the health sector in Nigeria. To facilitate this, Section 162 of the 1999 Constitution of the Federal Republic of Nigeria should be amended to allow for the earmarking of sin tax revenue separately from other forms of tax revenue, ensuring that the revenue generated from sin taxes is utilized effectively to improve the country’s healthcare system.
3. The Federal Minister of Health, in collaboration with the 36 State Commissioners of Health, should establish a Sin Tax Revenue Allocation Committee (STRAC) to monitor and evaluate the collection and utilization of sin tax revenues by the Nigeria Customs Service (NCS) and other relevant agencies. The committee would annually review the impact of sin taxes on public health outcomes in Nigeria and develop strategies to address sin tax evasion and industry opposition in conjunction with NCS and the Federal Inland Revenue Service (FIRS).

Barr Zhihwi Dauda (LL. B, B.L, LL.M, FCIT, ACE) (Ph. D Research Student of Unijos), daudathihwi@gamil.com

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