Consultancy CONSULTANCY- Development of Policy Briefs on Tax Incentives
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ActionAid Nigeria (AAN) is an affiliate of ActionAid International, a global alliance of organisations working towards achieving a world without poverty and injustice in which every person enjoys the right to a life with dignity. As a large and visible development organisation, ActionAid works in more than 40 countries in Africa, Asia, Europe and America. At AAN we work within poor and excluded communities to promote respect for the human rights of all. Our work extends beyond the people in these communities to relevant authorities with a view to empowering the people to take necessary action to end poverty. Since 1999, AAN has focused on social justice, gender equality and poverty eradication using the Human Rights Based Approach. AAN functions on the premise that protecting and fulfilling the human rights of people living in poverty will contribute to the eradication of poverty and injustice in Nigeria.
ActionAid’s Tax Power Campaigns commenced in Nigeria in 2013 preceded by a public presentation of studies into tax and development resourcing/alternate development strategies. Around this time, the Civil Society and Legislative Advocacy Centre (CISLAC – a national NGO) also launched its campaign on tax justice. Since then, the tax justice campaign has gained traction. Issues on tax incentives and fair taxes have been mainstreamed in national discourse in Nigeria. The conversation was raised to public debate engaging with the media and media practitioners. By the end of 2018, the global campaign wound down.
Despite the accomplishments since 2013, more work needs to be done on taxation at the national level. The organisation has decided to put greater emphasis on progressive taxation. Therefore, the focus is now on developing tax systems that generate enough public revenue, distribute the contributions fairly and serve to bridge economic and gender inequalities. On the premise that tax policies and systems are decided nationally the strategy is to work on the progressivity of national tax systems. This takes into consideration the contribution of small farmers, slum-dwellers, women within the informal sector and other marginalised groups, to national tax revenues in comparison with the rich and powerful. To achieve social justice through tax justice for all, economic policies must be viewed from a political lens and as a central concern.
AAN seeks a consultant to develop policy briefs that carefully and precisely evaluate policy options to facilitate policy-making on tax incentives in Nigeria. The briefs produced should contain evidence on the issues in Nigeria and provide well-considered projections of the future effects and impacts of incentives in line with recent trends. In addition, the document should provide recommendations on how to improve on current policies for progressivity. It must convince policy makers on the urgency to adopt tax policies and laws supporting fair tax systems in Nigeria.
Key deliverables and timelines
Deliverable Duration Start date End date Submission of deliverable
Document containing context of tax incentives in Nigeria, the problem and the importance of the problem 3 days February 25 February 27 February 28
Document containing an analysis and critique of policy options3 daysFebruary 28March 4March 5First draft of policy brief1 dayMarch 6March 6March 6Final draft of policy brief (following review)2 daysMarch 11March 12March 12
Qualifications and criteria for selection
- A minimum of 8 years’ experience working in the development sector with proven experience formulation of policies;
- Masters/PhD (Preferably not less than 8 years);
- Professional qualifications in taxation or tax related fields;
- Extensive consultancy experience with local and international organisation of at least 5 years;
- Sound knowledge the system of taxation in Nigeria and globally. This will be evidenced in previous work produced by the consultant;
- Demonstrable experience in developing focused, evidence-based, professional and precise research output. In this regard, evidence of work done on tax justice will be an advantage;
- Excellent writing and presentation skills;
- Telephone and email access;
- Good computer skills;
- Evidence of having undertaken similar assignments in the past;
- Availability within the period marked for the consultancy.
Place of Work & Administrative Support
The consultant shall work from a location of his/her choice using his/her own tools. Should the consultant desire to work from the AAN office in Abuja, a work station will be made available to the consultant.
The selected consultant will sign a contract with AAN for purpose of this consultancy.
Ownership of outputs
Outputs of the assignment shall belong to AAN.
Deliverable Submission of deliverable
Percentage of total consultancy amount due
Document containing context of tax incentives in Nigeria, the problem and the importance of the problem
February 2820%Document containing an analysis and critique of policy options March 520%First draft of policy brief March 610%Final draft of policy brief (following review)March 1250%
ActionAid shall however deduct the statutory 5% With Holding Tax (WHT) for individuals and 10% for limited (LTD) and public companies (PLC); and remit to relevant authority. On the date payment becomes due, the consultant will submit an invoice requesting payment and clearly stating his/her Tax Identification Number (TIN).
Submission of expression of interest
Interested candidates are invited to apply by sending a CV detailing competency. Applications must be submitted electronically to: firstname.lastname@example.org using the subject line Development of policy briefs on tax incentives in Nigeria not later than February 15, 2019.
Please note that only successful applicant will be contacted.