I have family in developing countries but not Nigeria. Usually there's massive tax fraud that happens all the time regardless. Prevailing tax rates are punitive enough that nobody follows them and they're rarely enforced so there's elaborate reporting schemes that large portions of the moneyed population follow and is essentially accepted practice.
Yes, this is the case for Nigeria. Taxes mostly come from working individuals, which are deducted by the company before the net salary payment is sent. They also come from transactions. Companies are accountable to the government, but rarely individuals. Foreign companies with remote workers in Nigeria have to either pay to a USD account or pay via crypto. Crypto is untaxed because it is banned. USD in a bank account is subject to withdrawal limits & must be exchanged at the bank’s rate, which often 40-50% less than the parallel/black market rate. Crypto (USDC/USDT) is the only way to get the true Naira equivalent of the dollar. But it’s the most convenient way to receive payments & individuals get no tax-related penalties for it today.
