INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)  
ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025  
The Impact of the National Health Insurance Authority (NHIA) On  
Healthcare Access and Financial Protection: A Case Study of Taraba  
State, Nigeria  
Rose Williams Ahmed  
Taraba State Polytechnic Suntai, Jalingo Campus  
DOI: https://dx.doi.org/10.47772/IJRISS.2025.91100317  
Received: 26 November 2025; Accepted: 01 December 2025; Published: 09 December 2025  
ABSTRACT  
This study explores the impact of the National Health Insurance Authority (NHIA) on healthcare access,  
affordability, and the role of Taraba State Government. Using a qualitative case study approach, data were drawn  
from policy reports, health agency publications, and secondary sources, including the Taraba State Contributory  
Health Insurance Agency (TASHIA) and the Federal Ministry of Health records. The findings show that the  
NHIA has improved healthcare access for some civil servants and vulnerable groups through TASHIA programs  
and partnerships with accredited facilities. However, challenges such as low coverage in the informal sector,  
weak funding mechanisms, poor awareness, and inadequate rural infrastructure limit its effectiveness. The study  
concludes that achieving Universal Health Coverage (UHC) in Taraba State requires stronger collaboration  
between NHIA, the State government, and local authorities, coupled with innovative community-based health  
insurance strategies.  
Keywords: NHIA, Taraba State, Health Insurance, Universal Health Coverage, Financial Protection, TASHIA.  
INTRODUCTION  
Health insurance has emerged as a vital tool for achieving Universal Health Coverage (UHC) across developing  
nations. But the World Health Organization (2023) observed that in Nigeria, where over 70% of healthcare  
spending is still out-of-pocket, financial hardship from illness remains a leading cause of poverty. And it was  
found that the National Health Insurance Scheme (NHIS) which was established by an Act in 2024 to address  
these challenges, but because of its voluntary structure produced a limited national coverage about less than 10%.  
In 2022, the Nigerian Government enacted the National Health Insurance Authority (NHIA) Act, transforming  
the NHIS into a stronger institution empowered to make health insurance mandatory for all citizens (Nigeria  
National Health Insurance Authority Act 2022)  
The NHIA’s objectives include expanding access to affordable care, protecting citizens from catastrophic  
medical expenses, and improving healthcare quality through regulation and accreditation. The new law signifies  
a shift towards a more inclusive and equitable healthcare system in Nigeria, with the ultimate goal of achieving  
Universal Health Coverage (UHC)  
Impact and significance  
The NHIA Act of 2022 which has repealed and replaced the old Act, is also criticized for its low coverage rates  
(less than 10% of the population).  
Therefore this paper focuses on Taraba State, a largely rural state in Nigeria’s North-East geopolitical zone, to  
assess the NHIA’s impact on healthcare access and affordability. The State’s response through the Taraba State  
Contributory Health Insurance Agency (TASHIA) provides a valuable microcosm for understanding NHIA’s  
implementation in subnational context.  
Page 4090  
www.rsisinternational.org  
INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)  
ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025  
Objectives Of The Study  
The specific objectives of this research are to:  
(i) Examine how the NHIA, through TASHIA, has influenced healthcare access in Taraba State.  
(ii) Evaluate the level of financial protection achieved among insured citizens.  
(iii) Identify the major challenges affecting NHIA/TASHIA implementation in the state.  
(iv) Recommend policy actions to improve healthcare insurance coverage and effectiveness.  
METHODOLOGY  
The Meaning and Essence of Qualitative Research  
To gain an understanding of underlying reasons, opinions, and motivations. this paper adopts the qualitative  
research method. This method collects and interprets non-numerical data. by focusing on the thoughts, feelings,  
reasons, motivations, and values of a participant, to understand why people act in the way they do in a natury  
setting. We would examine the books and reports on the subject matter and where necessary lift quotations,  
symbols, images, and written testimonials. At the end of observation of the date we would make interpretation  
and conclusions to provide reasonable contextual explanations on the topic.  
Research Design  
This study employs a case study approach in other to have a deeper understanding of the phenomenon: the impact  
of NHIA. In this paper we focuse on Taraba State as a representative subnational context. Data was mainly  
collected from Secondary sources the study of relevant literature as indicated in our reference section.  
Method of Analysis  
A thematic content analysis was applied to identify patterns in the data related to access, affordability, service  
quality, and implementation challenges. Necessary descriptive statistics and policy interpretation were used to  
complement the qualitative findings.  
LITERATURE REVIEW  
Coverage and Enrollment  
Effiong et al (2025) in an empirical study that examined the determinants of enrollment reported low informal  
sector coverage in Nigeria compared with peers. The study used 6 states one from each of the geopolitical zones  
in Nigeria. They are Cross River representing the South-South, Enugu, South-East; Oyo, South-West; Kwara,  
North-Central; Sokoto, North-West; and Taraba, North-East. The result from this study showed that there was  
varied levels of coverage the scheme was highest in Oyo State 73 (77.7%), but lowest in Cross River State 16  
(32.7%). But generally it was Low coverage due to poor awareness, financial barriers, and enrollee  
dissatisfaction currently affect the SSHIS in Nigeria. To improve enrollment and sustainability, nationwide  
educational campaigns and consolidation of health insurance schemes are recommended.  
Similarly, Alawode et al. (2021) in Assessment of the design and implementation challenges of the National  
Health Insurance Scheme in Nigeria: a qualitative study among sub-national level actors, healthcare and  
insurance providers observed that Nigeria's National Health Insurance Scheme faces challenges such as poverty,  
low awareness, and weak administrative and supervisory capacity, requiring legal frameworks and effective  
platforms for enrollment  
Odeyemi (2014) and Adewole (2016) also confirmed that there is persistently low population coverage under  
NHIS/NHIA programs, estimates generally place formal insurance coverage in the single digits nationally, with  
Page 4091  
www.rsisinternational.org  
INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)  
ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025  
especially low penetration of the informal sector. Low enrollment undermines pooling and financial protection  
objectives.  
Furthermore, Aregbeshola et al. (2018) observed low enrollment even among productive age women Odeyemi  
(2014) in particular said Community Based Health Insurance (CBHI) models in Nigeria's National Health  
Insurance Scheme face challenges due to inadequate funding, lack of involvement of beneficiaries, and inequity  
in coverage.  
Financial Protection and the Vulnerable Group Fund (VGF)  
Legally, the institutional Reform through the NHIA Act (2022) transformed Nigeria's health insurance  
architecture by creating a centralized regulator with the power to mandate enrollment, standardize the benefits  
package, and establish financing mechanisms including the Vulnerable Group Fund (VGF). This legal reform is  
widely seen as a necessary but not sufficient condition for achieving Universal Health Coverage (UHC).  
The VGF is a central policy mechanism introduced to subsidize or fully cover services for the poorest and most  
vulnerable (pregnant women, children, elderly, persons with disabilities). Early policy analysis suggests the VGF  
has strong equity intent but requires robust targeting, funding, and monitoring to deliver on its promise.  
Similarly, Ilesanmi et al. (2023) and T. Ipinnimo et al. (2022) also observed that The National Health Insurance  
Authority Act, 2022, makes health insurance mandatory for all Nigerians and introduces vulnerable group funds,  
potentially ensuring safer and more equitable Universal Health Coverage.  
Service Delivery and Supply-Side Constraints  
The literature highlights supply-side barriers, weak primary health care infrastructure, human resource shortages,  
drug stock-outs, and inconsistent reimbursements, that reduce the attractiveness of insurance for both users and  
providers.  
Governance, Financing Flows, and Subnational Variation  
State-level heterogeneity is a dominant finding: successful scale-up correlates strongly with state political will,  
budgetary commitment, and administrative capacity. Delays in fund releases, weak claims management, and  
governance gaps are recurring problems that limit scheme credibility and reach. Okafor et al. (2019)  
acknowledged that The National Health Insurance Scheme in Nigeria faces challenges like inadequate funding  
and awareness, and suggests diversification of funding sources and increased public awareness to achieve  
Universal Healthcare Coverage by 2015  
Uguru et al. (2024) on the other hand Observed that the Nigerian government’s implementation of the National  
Health Insurance Scheme (NHIS) to address the issue of accessibility, affordability, and availability). They study  
which was a cross-sectional in design using mixed-methods, that is, qualitative and quantitative with Enugu state  
as a case study a randomly selected 296 enrollees and 6 purposely components, examined whether the NHIS  
was a viable pathway to sustained access to medicines in Nigeria. The quantitative result was that 94.9% of  
respondents sought medical help. … “78.4% of the respondents indicated that the scheme improved their access  
to care (accessibility, affordability, and availability).” While qualitatively “the NHIS had marginally improved  
access to medicine over the years. It was also observed that most of the staff in NHIS-accredited facilities were  
not adequately trained on the scheme’s requirements and that most times, essential drugs were not readily  
available at the accredited facilities.” In conclusion they said though the National Health Insurance Scheme  
(NHIS) has improved access to medicine in Nigeria, but staff training is needed to ensure sustainable access to  
healthcare services.  
Gaps and Research Needs  
Three major evidence gaps stand out: (1) rigorous quantitative impact evaluations measuring changes in  
catastrophic expenditure and health outcomes; (2) operational research on sustainable enrollment strategies for  
informal workers; and (3) empirical assessments of VGF targeting effectiveness and fiscal sustainability.  
Page 4092  
www.rsisinternational.org  
INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)  
ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025  
Eze, et al (2024) acknowledge that there are challenges that frustrated the achievement of universal health  
coverage in Nigeria through the National Health Insurance Scheme (NHIS) in Nigeria, initiated in 2005. These  
challenges are  
the scheme has struggled with low enrolment rates, fluctuating numbers of healthcare professionals, and  
substantial out-of-pocket expenditures for citizens. Current statistics indicate less than 5% of Nigerians are  
enrolled in NHIS, while 70% still finance their healthcare independently. Major issues include inefficient service  
delivery, inadequate healthcare infrastructure, and poor resource management, leading to substandard care  
quality. (Eze 2024 )  
CONCLUSION  
The literature reviewed converges on the view that the NHIA Act and related policy instruments provide a solid  
framework for UHC, but translating legal reform into population-level impact requires coordinated supply-side  
investment, state fiscal commitment, governance strengthening, and targeted demand-generation, particularly  
for informal and rural populations. The Knowledge gap we now want to fill in this article is to what extent has  
Taraba State performed to translate the policy for the benefit of Tarabans  
Overview Of Health Insurance Implementation In Taraba State  
Taraba State established the Taraba State Contributory Health Insurance Agency (TASHIA) in 2019 under the  
State Health Insurance Law. The agency operates under NHIA supervision and aligns with the Basic Health Care  
Provision Fund (BHCPF) model to provide coverage for residents.  
The function of the Taraba State Contributory Health Insurance Scheme, are  
(i) To provide health insurance to residents, including the formal sector, public service, and tertiary  
institution students.  
(ii) To operate a contributory funding model which requires contributions from various sources and  
(iii)To partner with other organizations like the National Health Insurance Authority (NHIA) to improve  
(a) Healthcare access through enrollment campaigns and service delivery.  
(b) By reduction of out-of-pocket expenses and  
(c) By ensuring there are affordable, quality healthcare for the population.  
Coverage Structure and Beneficiaries  
TASHIA is to cover three main categories:  
(i)  
Formal Sector Program: For civil servants and public employees.  
Informal Sector Program: For traders, artisans, and farmers.  
(ii)  
(iii)  
Vulnerable Group Fund (VGF): For pregnant women, children under five, people with disabilities,  
and the elderly.  
FINDINGS  
Categories of Beneficiaries  
Although the scheme has tried in providing for every category of Nigerians as planned and stated in section 4.1  
above, this study has found that that there are persons who have refused to enroll, as such are not enjoying  
subsidized care.  
Page 4093  
www.rsisinternational.org  
INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)  
ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025  
Initiatives and achievements  
Notwithstanding the following initiatives and achievements were made:-  
(i) The Taraba State Government has launched the Scheme’s management group that operates the Taraba  
State Contributory Health Insurance Scheme, similar to the national model, The Executive Secretary of  
TSCHIA, is Pharmacist Jacobs Akenzukpi,  
(ii) The state has started enrolling the formal sector workforce,  
(iii) The State has also started the Education sector enrollment: It has already enrolled students in tertiary  
institutions, starting with the College of Nursing and Midwifery, Jalingo, with plans to expand to other  
institutions.  
(iv) The State has gone into Partnerships: It collaborates with the NHIA and international organizations like  
USAID and UNICEF to promote enrollment and advance healthcare reforms.  
(v) Funding: It utilizes a contributory funding model supported by federal, state, and donor funds. The State  
Government is acknowledge for the payment of counterpart funds and unwavering support for healthcare  
reforms.  
(vi) Goal achievement:  
(a) From its inception in 2019, the scheme, has grown from a single enrollee to 112,739 as at the second quarter  
of 2025. This reflects a growth rate of over 184 percent. (Meshioye (27 July 2025)  
https://guardian.ng/news/over-).  
(b) It is improving access to healthcare service, joying  
(c) Providing affordable and quality healthcare services for the people of Taraba State and  
(d) Enrollees are enjoying reduced poverty through a lower out-of-pocket health expenditures.  
(e) For more impact the State Governor has directed the Agency to ensure coverage for both the formal and  
informal sectors, including hard-to-reach rural communities. Special focus, he said, has been placed on  
vulnerable groups such as children under five, the elderly (60 years and above), persons living with  
disabilities, and internally displaced persons (IDPs).  
(f) There is a strategic partnerships with international organizations such as USAID (PRO-Health), UNICEF,  
and CEmONC/VVF to advance enrollment campaigns and service delivery.  
(g) The Agency has concluded arrangements to commence further enrollment for the formal sector workforce,  
following negotiations with the Nigeria Labour Congress (NLC) and other organized labour unions and  
implementation would start as soon as the Governors approval is obtained.  
(h) So far at the tertiary institutions about 565 students already enrolled at the College of Nursing and Midwifery,  
Jalingo. More tertiary institutions are expected to join very soon.  
Partner facilities  
In Taraba State, partner facilities include  
(i)  
Federal Medical Centre Jalingo,  
Specialist Hospital Jalingo, and  
(ii)  
(iii)  
General hospitals in Wukari, Takum, Bali, and Karim Lamido.  
Page 4094  
www.rsisinternational.org  
INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)  
ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025  
(iv) All 168 political wards in the state, with enrollees receiving care through their local Primary Healthcare  
Centers (PHCs)  
Improved Access to Healthcare Services  
TASHIA has expanded healthcare access among civil servants and select vulnerable populations. Many enrollees  
now access routine checkups, laboratory tests, and drug prescriptions with reduced costs. Hospitals report an  
increase in patient attendance for antenatal and child health services, especially under the VGF. However, access  
disparities persist in rural areas such as Kurmi, Lau, and Donga LGAs, where low literacy and distance to  
facilities hinder enrollment.  
Financial Risk Protection  
One of the most significant outcomes of NHIA/TASHIA implementation in Taraba is reduced financial  
vulnerability among beneficiaries. The scheme minimizes out-of-pocket spending for enrolled families and  
protects low-income households from catastrophic health expenses. For example, the average cost of delivery  
services for insured women dropped by more than 60% in participating facilities (TASHIA, 2024).  
Nevertheless, informal sector workers, who make up over 70% of the state’s labor force, remain largely  
uninsured, continuing to rely on self-payment for medical care.  
Service Quality and Health Facility Improvements  
NHIA and TASHIA accreditation processes have compelled health facilities to upgrade infrastructure and  
improve drug availability. Staff training programs and the adoption of digital claim processing systems have  
enhanced efficiency. However, persistent issues such as shortages of qualified personnel, inconsistent electricity,  
and poor record-keeping still undermine quality service delivery in rural hospitals. There is an upward review  
of capitation fee for service delivery e.g. at the Federal Medical center from N1200 to N1,450  
Institutional Collaboration and Implementation Challenges  
The partnership between NHIA and TASHIA demonstrates strong potential but faces bureaucratic and financial  
barriers. Delayed release of counterpart funds from the state government and slow reimbursement from NHIA  
affect service continuity. Furthermore, weak data management systems hinder monitoring and evaluation of  
performance indicators.  
Public Awareness and Participation  
Many Taraba residents, particularly in rural communities, remain unaware of the benefits of NHIA and TASHIA  
programs. There is also misconceptions that health insurance is only for federal workers persist, this has resulted  
in reducing enrollment rates. Awareness campaigns have been mostly limited to the capital city, Jalingo.  
DISCUSSION  
The Taraba State case study reflects broader national trends in health insurance implementation. While the NHIA  
has provided a legal and institutional framework for universal coverage, achieving meaningful results requires  
addressing systemic barriers at the state level. This barriers include:-  
(i)  
Delay in the payment of claims to facilities due to inefficient claim processing in spite of training  
Limited access to health Care facility  
(ii)  
(iii)  
(iv)  
Poor customer service  
Inadequate funding in spite of increase in fee for services  
Page 4095  
www.rsisinternational.org  
INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)  
ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025  
(v)  
Limited infrastructure  
Lack of awareness to NHIA benefits  
(vi)  
Comparative evidence from states Fig 1 below shows that a combination of the above factors is responsible for  
low enrollment while intensive community engagement and digital premium collection systems is responsible  
for improved participation rates e.g. in Kwara state. Taraba’s rural context demands a hybrid model combining  
NHIA’s centralized policy oversight with local community-based health insurance (CBHI) structures.  
Fig 1 Level of enrollment in 6 states representing the 6 geopolitical zones of Nigeria  
.
Source: Fffiong et al 2025  
Furthermore, the integration of NHIA with the Primary Health Care Under One Roof (PHCUOR) initiative could  
streamline resource allocation and ensure equity in service delivery across Taraba’s 16 Local Government Areas  
and the two Special Development Areas.  
Financial Implications For Taraba State  
Taraba State's contributory scheme (TSCHIA/ TASHIA) and its 2024 revenue and expenditure budget  
performance Table 1.1 and Table 1.2 below show nascent state-level commitment, Taraba State Government  
Budget Performance Report 2024 Q4 for TSHIA - Total revenue performance was 1% while Expenditure  
performance 0.% by the TSHIA.  
Table 1.1: Total Revenue by Administrative Classification  
Code: 052112000100 Administrative Unit: Taraba State Contributory Health Insurance Agency  
ITEM  
AMOUNT  
778,869,101.26  
778,869,101.26  
NiL  
2024 Original Budget  
2024 Final Budget  
2024 Q4 Performance  
2024 Performance Year to Date (Q1-Q4)  
% Performance Year to Date against 2024 Final Budget  
Balance (against Final Budget)  
560,000.00 0  
1%  
778,309,101.26  
Source: Taraba State Government Budget Performance Report 2024 Q4  
=
Page 4096  
www.rsisinternational.org  
INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)  
ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025  
Table 1.2: Total Revenue by Administrative Classification  
Code: 052112000100 Administrative Unit: Taraba State Contributory Health Insurance Agency  
2024 Original Budget  
71,203,381,101.00  
1,203,381,101.00  
NiL  
2024 Final Budget  
2024 Q4 Performance  
2024 Performance Year to Date (Q1-Q4)  
% Performance Year to Date against 2024 Final Budget  
Balance (against Final Budget)  
5600,000.00  
0.0%  
1,202,781,101.00  
Source: Taraba State Government Budget Performance Report 2024 Q4  
Evidence suggests implementation constraints common across Nigeria (awareness, logistics, funding delays, and  
rural inclusion). A focused research agenda in Taraba should combine household surveys, facility readiness  
assessments, and process-tracing of fund flows  
CONCLUSION  
The National Health Insurance Authority has contributed significantly to improving healthcare access and  
financial protection in Taraba State. Through its collaboration with TASHIA, many public sector workers and  
vulnerable citizens have started to enjoy improved access to essential services. However, limited coverage  
among informal workers, inadequate funding, and low public awareness hinder the attainment of Universal  
Health Coverage.  
For the NHIA to achieve its vision in Taraba and similar states, it must prioritize inclusivity, local partnership,  
and efficient resource management. A community-driven, technology-supported health insurance model will be  
crucial for realizing equitable healthcare for all Nigerians by 2030.  
POLICY RECOMMENDATIONS  
(i)  
Expand Enrollment Strategies: NHIA and TASHIA should also partner with local cooperatives, farmers’  
unions, and religious institutions to reach informal sector workers.  
(ii)  
(iii)  
Increase Funding and State Commitment: The Taraba State Government should raise its contribution to  
the Vulnerable Group Fund to enhance coverage for the poor.  
Enhance Human Resource Capacity Building: Invest in training healthcare workers and deploying more  
staff to underserved wards of the LGAs.  
(iv) Digitalize Claims processing and other Data Management services: Implement electronic health insurance  
systems for transparency and efficiency.  
(v)  
Strengthen Local Government Involvement: Empower LGA health departments to coordinate  
community-based insurance drives.  
(vi)  
Sustain Public Awareness Campaigns: Use local radio, market outreaches, and schools to educate citizens  
on the benefits of NHIA/TASHIA enrollment.  
Page 4097  
www.rsisinternational.org  
INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)  
ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025  
Supplementary Information  
Acknowledgements  
Research assistant: Sunday Ira FMC Jalingo;  
Funding  
TETFUND Nigeria  
Data availability  
The datasets used and/or analyzed during this study are available from the author upon reasonable request.  
Competing interests  
No competing interests.  
Publishers Note  
REFERENCES  
1. Adewole D.A. (2024). The National Health Insurance Authority Of Nigeria And Implications For  
Universal Health Coverage https://pubmed.ncbi.nlm.nih.gov/40385705/  
2. Akpeji C. (27 July 2025).Over 112000 residents enrolled in health insurance scheme Taraba Agency  
https://guardian.ng/news/over--112000-residents-enrolled-in-health-insurance-scheme-taraba-agency/#  
3. Alawode, G.O., and Adewole, D. A.. (2021) Assessment of the design and implementation challenges of  
the National Health Insurance Scheme in Nigeria: a qualitative study among sub-national level actors,  
healthcare and insurance providers BMC Public Health 2021 Jan 11,21 (1):124 [doi:10:1186/s12889-  
200-10133-5  
4. Aregbeshola B.S. and Khan S.M. (2018) Predictors of Enrolment in the National Health Insurance  
Scheme Among Women of Reproductive Age in Nigeria International Journal of Health Policy and  
Management Aug 2018 ISSN:2322-5939 http://ijhpm.com Retrieved 14-06-2025  
5. Effiong F.B., Dine R.D., Hassan I.A., Olawuyi D.A., Isong I.K., and Adewole D.A. (2025). Coverage  
and predictors of enrollment in state-supported health insurance schemes in Nigeria: a quantitative multi-  
site study BMC Public Health 2025 Jun 6,25(1)2125. Doi 10.1186/s12889-025-23329-4  
6. Eze, O.I., Iseolorunkanmi A., and Adeloye D (2024). The National Health Insurance Scheme (NHIS) in  
Nigeria: current issues and implementation challenges,; Journal of Global Health Economics and Policy.  
Vol.  
4,  
2024  
June  
24,  
2024  
CEST,  
https://doi.org/10.52872/001c.120197  
(https://joghep.scholasticahq.com/article/120197-the-national-health-insurance-scheme-nhis-in-nigeria-  
current-issues-and-implementation-challenges)  
7. Federal Ministry of Health. (2023). National Health Insurance Authority Implementation Report. Abuja:  
FMoH.  
8. Ilesanmi O. S., Afolabi A.A., and Adeoya C.T. (2023). Driving the Implementation of the National  
Health Insurance Act of Nigeria to Improve the Health of her Population. Pan African Medical Journal  
2023; https://www.panafrican-med-journal .com//content/articles/45/157/full  
9. Ilesanmi, O. and Adegboyega, K. (2023). Evaluating the effectiveness of the National Health Insurance  
Authority in Nigeria. Journal of Public Health Policy and Administration, 9(1), 33–48.  
10. Ipinnimo, T.M., Durowade, K.A. Afolayan1, C.A. Ajayi, P O., and Akande, T. M. (2022). The Nigeria  
National Health Insurance Authority and its Implications towards Achieving Universal health Coverage.  
Nigerian Postgraduate Medical Journal ¦ Volume 29 ¦ Issue 4 ¦ October-December 2022  
11. National Health Insurance Authority Act. (2022). Federal Republic of Nigeria Official Gazette.  
12. NHIA official website (nhia.gov.ng). Retrieved 23-08-2025.  
Page 4098  
www.rsisinternational.org  
INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)  
ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025  
13. Odeyemi I.O.A. (2014). Community-based health insurance programmes and the national health  
insurance scheme of Nigeria: challenges to uptake and integration International Journal Equity Health  
2014 Feb DOI 10.1186/1475-9276-13-20PMID: 24559409; PMCID: PMC 3931795.  
14. Okafor I..J., and Sa’id U.H. (2019). Assessment of the Implementation of National Health Insurance  
Policy in Nigeria. The international Journal of Humanities. Vol 7 Issue 6 91-96 www.researchgate.net  
15. Onwujekwe, O., & Okereke, E. (2022). Health financing reforms and challenges in Nigeria. African  
Journal of Health Economics, 11(2), 45–59.  
16. Taraba State Contributory Health Insurance Agency (TASHIA). (2024). Annual Progress Report. Jalingo:  
TASHIA.  
17. Uguru, N., Ogu Ndochukwu., Uguru, C., Ibe, O., (2024). Is the national health insurance scheme a  
pathway to sustained access to medicines in Nigeria? BMC Health Services Vol 24 Article No. 403  
(2024) https://doi.org/10.1186/s12913-024-10827-1 29 March 2024  
18. Wada Y.H., Okoineme K., Anyanti J., and Yusuf D., Odey O.M., Ikhimiukor, I.Y. and Idogho O. (2023).  
Operationalizing strategies for expanding UHC (PMC). Public Health in Practice. 6.(2023) 100445  
www.sciencedirect.com/journal/public–health--in-practice; https://www.researchgate.net  
19. World Health Organization. (2023). Universal Health Coverage in Nigeria: Progress and Prospects.  
Geneva: WHO.  
Page 4099  
www.rsisinternational.org