TAX ECONOMIST (FOR UNDP)

ASK Development is urgently looking for a “Tax Economist (for UNDP)“

• Job Location: Karachi
• Application Deadline: 12-Nov-2023
• Contract Value: 2,800,000 to 4,000,000 (PKR)

Terms of Reference:

Services of a Senior Tax Economist responsible for: a) Identifying and estimating the tax gap for the agreed fiscal year / years with the SRB team b) identify areas where tax evasion, non-compliance, or inefficiencies exist, c) identifying ways to reduce the tax gap divided over short-term, medium-term, and long-term sustainable measures d) Producing a comprehensive report summarizing the tax gap analysis including the estimated gap size, high-risk sectors, causes of non-compliance, and recommendations.

1. Scope of Work

• Review background materials- Legal framework governing taxation including tax rules, rates, exemptions, deductions, and allowances applicable to distinct categories, regional and international studies for benchmarking with international standards etc.
• Develop a methodology for estimating the overall tax gap (difference between potential revenue of underlying economic tax base and the actual revenue), with a breakdown by sectors. The tax gap to be decomposed into two components (again sector wise):
  1. Compliance gap (difference between estimated potential revenue under current policy settings/statutory framework and the actual revenue). The compliance gap should give a breakdown into:
     1. Collections gap; and
     2. Assessment gap
  2. Policy gap (difference between estimated reference potential revenue – calculated by applying the standard rate to all supplies of services – and the potential revenue under current policy settings). The policy gap should give a breakdown into:
     1. Expenditure gap
     2. Efficiency gap
  3. Revenue losses due to suboptimal harmonization with federal government and other provinces.
• Gathering tax related data, estimating the tax gap, identifying high-risk sectors, assessing causes of non-compliance, and carrying out analytics.
• Prepare a comprehensive report on the tax gap analysis detailing separate set of policy recommendations for improving compliance, both administrative and voluntary, and addressing policy gaps.

Draft a policy brief on practical, implementable, and sustainable, short-term, medium-term, and long-term solutions to minimize the tax gap.

Education:

• Master’s in economics or any related field

 

Experience:

• 5 -7 years’ experience Tax Analysis, Project management, Policy level analysis, Statistical analysis of data

 

Duration:

• 4 Months

 

Interested Candidate can share their Resume through email at [email protected]