| dc.contributor.author | Ishaka, Dele | |
| dc.contributor.author | Ezenwajiobi, Charity Chidinma | |
| dc.date.accessioned | 2026-09-28T12:23:04Z | |
| dc.date.available | 2026-09-28T12:23:04Z | |
| dc.date.issued | 2026-04 | |
| dc.identifier.uri | https://ir.nilds.gov.ng//handle/123456789/3625 | |
| dc.description.abstract | Nigeria currently faces a dual crisis: a burgeoning fiscal deficit and a non-communicable disease (NCD) epidemic, with over 12 million citizens living with diabetes. While the 2021 Finance Act introduced a ₦10-per-litre excise duty on SSBs, this fixed rate has been eroded by 2024–2026 inflationary pressures, now representing less than 5% of the retail price, well below the WHO-recommended 20% (World Health Organization, 2022). This brief advises the National Assembly to transition from the current "flat-rate" model to an Ad-Valorem (Percentage-Based) Model or a Tiered Sugar-Content Model. Such a shift is essential to safeguard public health, ensure revenue elasticity, and align with global success stories in fiscal
health policy. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | NILDS- Department of Democracy and Governance | en_US |
| dc.relation.ispartofseries | Policy Brief; | |
| dc.subject | World Health Organization | en_US |
| dc.subject | Epidemic | en_US |
| dc.title | Advisory on the Amendment of the Sugar-Sweetened Beverage (SSB) Tax: Impact on Governance, Revenue, and Development | en_US |
| dc.type | Working Paper | en_US |
