Nigeria deserves to be on the list because its citizens benefit from minimal taxation through peer-to-peer (P2P) transactions, and an impressive 5.75% of the global cryptocurrency ownership belongs to Nigerians. (According recent word statistics)
I do not even think Nigerians are taxed at all. Nigerians have an easy ride. The country doesn't permit crypto trading with their local banks so there is no how the banks will work out the taxing. So the Nigerians find ways to trade among themselves and using exchanges p2p with paying any form of tax.