If basically looking into tax, we can consider Nigeria as a country live freely without a obstacle though it requires trading on p2p to receive local currency but you can trade, and use crypto. Most of the shopping mall, Hotels, Gas station and many more accept cryptocurrencies.
I wondering how it's possible the Nigerian banks doesn't allow Bitcoin, but at the same time the business can accept Bitcoin as payment? Why does the business and banks have different laws? I think the government itself who agree or disagree to accept Bitcoin.
But I would say Nigeria isn't a free country about Bitcoin usage since you're still get limited since the bank still ban Bitcoin related transactions.