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.
If someone is looking for a country with the best tax treatment for bitcoin and cryptocurrencies, then they will probably choose a country with a developed economy and a friendly banking system.
If you need a country where there is no control over cryptocurrency, no taxes, or you have many opportunities not to pay taxes, then this is Russia. In Nigeria, there are no such shadow cryptocurrency markets as in Russia, and no one plans to close this market yet.
Maybe I'm special, but I don't want to live in Russia, nor in Nigeria.
I'd rather choose a country which I like, then find a way to optimize, or evade taxation there.