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 in Nigeria. Issues on tax incentives and fair taxes have been mainstreamed in national discourse. 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 a policy brief that carefully and precisely evaluate policy options to facilitate policy-making on tax treaties to which Nigeria is or becomes a party. The brief produced should contain evidence of how the provisions of tax treaties have impacted tax revenue collection in Nigeria. It should provide well-considered projections of the future of taxation in line with recent trends. In addition, the document should recommend ways on how to improve on current policies for progressivity. It must be convincing enough to move policy makers to adopt tax policies that support signing and ratification of treaties that inform fair taxation in Nigeria.