Department of Health Policy and Management, Faculty of Public Health, College of Medicine, University of Ibadan, Ibadan, Nigeria.
Lighthouse Global Health Initiative, Federal Capital Territory, Abuja, Nigeria.
BMC Health Serv Res. 2022 Feb 28;22(1):264. doi: 10.1186/s12913-022-07579-1.
Universal access to quality and affordable medicines is one of the targets of the Sustainable Development Goals (SDGs). Access to essential medicines is defined as the availability of medicine at an affordable price in public and private health institutions including retail pharmacies in the proximity of less than an hour from the home of the population. The dependence on importation to meet the drug needs of an expanding population has implications on the growth of the local pharmaceutical industry, availability, and affordability of essential medicines in the country. This study aims to understand the dynamics of tariffs and tax policy on local drug production in the pharmaceutical industry in Nigeria.
This was a qualitative study involving the use of Key Informant Interviews (KIIs). A total of 15 stakeholders were interviewed. Interviews conducted were analysed thematically. The data generated were analysed using Atlas.Ti version 8.2.
Assessment of the pharmaceutical industry sub-sector underscores myriads of challenges facing the industry and explains why the pharmaceutical industries in Nigeria are performing sub-optimally. Key stakeholders in the sector expressed concern about the fact that substantial percentage of drugs consumed in Nigeria are imported. Local manufacturers are underperforming due to several factors. Some highlighted factors were unfriendly tax environment, high cost of production, infrastructural deficit, low patronage from the government, and lack of access to low-interest rate loans. However, tax incentives and tax cuts are proven strategies to encourage and facilitate the growth of entrepreneurs in the pharmaceutical industry.
Stakeholders' perspective of implications of the tax environment on the pharmaceutical sector of Nigeria revealed the unfriendliness of the government policy to local manufacturers. Although the checklist for availability and prices of essential medicines in Osun state, Nigeria revealed that the pre-selected drugs were available in the facilities, the observed prices further affirmed the relative difficulty that is experienced by local manufacturers to compete with imported brands of the same drugs.
普及可负担得起的优质药品是可持续发展目标（SDGs）的目标之一。可获得基本药物的定义是，在公共和私人医疗机构，包括离家不到一个小时的零售药店，都能以负担得起的价格提供药品。依赖进口来满足不断增长的人口的药品需求，对当地制药业的发展、国家基本药物的供应和可负担性产生影响。本研究旨在了解尼日利亚制药业关税和税收政策对本地药品生产的动态。
这是一项定性研究，涉及使用关键知情人访谈（KII）。共采访了 15 名利益攸关方。对进行的访谈进行了主题分析。使用 Atlas.Ti 版本 8.2 分析生成的数据。
对制药业子行业的评估强调了该行业面临的无数挑战，并解释了为什么尼日利亚的制药业表现不佳。该行业的主要利益攸关方对这样一个事实表示关注，即尼日利亚消费的大量药物都是进口的。由于多种因素，本地制造商表现不佳。一些突出的因素包括不友好的税收环境、高生产成本、基础设施不足、政府支持率低以及缺乏获得低利率贷款的机会。然而，税收激励和减税是鼓励和促进制药业企业家成长的有效策略。
利益攸关方对尼日利亚制药业税收环境影响的看法揭示了政府政策对本地制造商的不友好。尽管尼日利亚奥孙州基本药物供应和价格清单显示，所选药物在设施中均有供应，但观察到的价格进一步证实了本地制造商与进口同类药物竞争时所面临的相对困难。
