TERMS OF REFERENCE FOR A CONSULTANT TO DEVELOP CRAFT TRAINING MANUALS FOR TAX JUSTICE ADVOCACY IN NIGERIA Introduction Oxfam Novib and TJN-A have developed a project called Capacity for Research and Advocacy for Fair Taxation (CRAFT). In this project, Oxfam Novib (ON), Tax Justice Network-Africa (TJN-A) and its partners mobilize civil society forces in several countries in Africa, Middle East and Asia (Uganda, Mali, Senegal, Nigeria, Egypt and Bangladesh) on tax justice, with a view to achieve accountable, fair and pro-poor tax systems. This will be supported by Third World Network Africa (TWN-A), which supplies expertise in the area of mining and taxation. Also The International Budget Partnership (IBP) and Tax Justice Network-International Secretariat (TJN-IS) are associated to CRAFT. The overall objective of the CRAFT project is to contribute to more democratic, accountable and responsive states in Uganda, Mali, Senegal, Egypt, Nigeria and Bangladesh by collecting more taxes that are due and using the tax revenues in a more transparent, accountable and redistributive way. Thus preventing the uncontrolled outflow of resources and widespread tax evasion, corruption and reinforcing pro-poor policies. This would decrease inequalities, and ultimately create more domestic budget space for progress towards the millennium development goals (MDGs). The Specific Objective is to support and strengthen the capacity of civil society organizations in Uganda, Mali, Senegal, Nigeria, Egypt, Nigeria and Bangladesh to engage with the State and effectively advocate for accountable, fair and pro-poor tax systems in order for the national Governments in these countries to increase tax revenues fairly, practice transparency and refrain from tax revenue malpractices and social injustice. Background and Rationale As the CRAFT implementing Partner in Nigeria, CISLAC is working to galvanise the efforts of multiple stakeholders, Civil Society, the media, professional bodies, etc, to advocate for just, fair, equitable and transparent tax system that will create a tax environment where tax payers are more willing to pay taxes and government administers taxes accountably and deliver services that facilitate development. As part of the activity to realize this, CISLAC with support from Oxfam Novib, intends to develop two Modules of Training Manuals that would be used for Training Civil Society activists, media persons, tax officials and other stakeholders on tax justice issues. The Lead Consortium Partner, Oxfam Novib, in partnership with others has developed a CRAFT Training Manual with a Global outlook that has been successfully used in training Consortium Partners. The manual which is in modular form is quite extensive and contains very insightful and instructive material vary suitable for an international audience. To achieve maximum impact with its training and adequately equip CSOs and other stakeholders in Nigeria to effective engage and successfully advocate for tax justice, there is the need to communicate the issues to them within the context of their environment and appeal to their daily experience. This requires an adaptation of the CRAFT manual to Nigerian context. CISLAC and Oxfam seeks the services of a Consultant to develop Training Manuals for Tax Justice advocates in Nigeria by adapting the present CRAFT Manuals to reflect Nigerian context and realities by using Nigerian examples, case studies and concepts while retaining the high quality and best practice of the global manual. Scope of Work The consultant will develop Module 1 and 2 of the training manual drawing inspiration for the CRAFT manuals which will be made available for guidance and reference. The Consultant may work from anywhere but must situate the manual within Nigerian Context. The manual should in principle reflect the following: Module 1: A definition of the concept of taxation and how it relates to State development; An analysis of the role of taxation in developing economies; An explanation of the different types of taxes; Definition of key terms used in taxation. Module 2: A thorough discussion of key concepts in the tax justice campaign such as tax avoidance, tax evasion, illicit financial flows, secrecy jurisdictions/tax havens, corruption, tax competition and tax expenditure; A discussion on the national tax architecture [using Nigerian specific examples, Extractive tax, Informal Sector (Presumptive regime, multiple taxation across the Federal Structure, Key Players, etc)] and an analysis of the former with regard to the global financial architecture An introduction to power analysis tools and institutional change methods with regard to the specific national context (using the Nigerian National Tax Policy) These would be tailored in line with the Table of Content in the CRAFT global manual but incorporate Nigeria specific issues like Extractive tax, Informal Sector taxation and multiple layer taxation. Deliverables 1. Module I: a Training Manual addressing the Basic Insights on Taxation with Nigerian Context, case studies, examples and concepts 2. Module II: a Training Manual addressing the Taxation Chain with effective linkages of international tax architecture with National Time frame The work would be concluded within 4 weeks from the date of signing of Agreement. The Consultant will develop a Table of Content highlighting issues to be covered and share with CISLAC and Oxfam in the first week for approval. The first draft would be submitted 2 weeks after the approval of the table of Content for review and appraisal and a final copy sent in by the 4th week. Prepared by: the Civil Society Legislative Advocacy Centre All Applications, Resumes and evidence of similar work done should be sent to “[email protected]” and copy “cislacnationalassembly@yahoo” on or before September15, 2013 with “CRAFT MANUAL CONSULTANT” as the Subject of the mail. Only shortlisted candidates will be contacted. Management
Posted on: Tue, 03 Sep 2013 14:23:10 +0000
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