Home > News & Events > Consultant News > United Nations recruiting Tax Gap Analysis Consultant

Consultant News

United Nations recruiting Tax Gap Analysis Consultant


Monrovia, Liberia, 17 September 2015

Duties and Responsibilities

The result of the Consultancy will be to unearth the hidden capacity of the Division to reach its immediate revenue targets and thereby position itself structurally, building on improved strategies to meet its medium term outcome. The ultimate impact will be the contribution to smart investment strategy in transforming and utilizing the untapped revenue potential of Liberia.

The Tax Gap Analysis Consultant will be based within Policy Division in Monrovia, and will report directly to the Division Head assisted by the Manager of Policy and Research within the Division. The Consultant will be expected to collaborate closely with all sections of core operations within DTD and Customs departments. The Consultant will coordinate internally and externally to achieve these targets.

Provide technical support to the conduct of research leading to the identification of gaps in the Liberia Tax system. As this analysis is new to the tax system, the main task of the consultant are as follow:

  • Develop a work plan and time-table and for achieving the below task within the specific period of the consultancy;

  • Determine definition, scope work methodology and approaches required to conduct analysis;

  • Conduct detail review of the Liberia Tax System to ascertain compliance level and potential for revenue generation in each source of revenue or tax type;

  • Conduct analysis and provide result on tax gap by all tax kind/types;

  • Conduct analysis and provide result on tax gap by customer group. (Large, Medium and Small);

  • Conduct analysis and provide result on tax gap relative to tax due;

  • Conduct analysis and provide result relative to tax gap by behavior (Smuggling, evasion, hidden economy, legal misinterpretation, etc.);

  • Conduct analysis and provide result base relative to Customs generated tax operation;

  • Conduct analysis and provide result relative to Domestic Taxes operations;

  • Provide analysis of risks and compliance factors and advise the Liberia Revenue Authority on ways to mitigate risk and ways to strengthen compliance and enforcement;

  • Produce and submit a comprehensive report to the LRA.

Recommend legislative and operational changes to the Policy Research and Strategic Planning Division for onward administrative action.

Deliverables

  • Review of available documents, initial interaction with key stakeholders; conduct of capacity gap analysis and stock taking tax gap of all kinds; submission of an inception report including a profile of the institution and detailed work plan. Month 1

  • Determine definition, scope work methodology and approaches required to conduct analysis. Conduct detail review of the Liberia Tax System to ascertain compliance level and potential for revenue generation in each source of revenue or tax type. Conduct analysis and provide result on tax gap by all tax kind/types. Conduct analysis and provide result on tax gap by customer group. (Large, Medium and Small). Submission of a tax gap analysis report by capturing tax kind and categories. Month 2

  • Conduct analysis and provide result relative to tax gap by behavior (Smuggling, evasion, hidden economy, legal misinterpretation, etc.). Conduct analysis and provide result base relative to Customs generated tax operation. Conduct analysis and provide result relative to Domestic Taxes operations. Provide analysis of risks and compliance factors and advise the Liberia Revenue Authority on ways to mitigate risk and ways to strengthen compliance and enforcement. Produce and submit a comprehensive report to the LRA. Month 3.

  • Provide expertise or training to staff on methodology and validation of analysis. Month 4 & 5.

  • Preparation & submission of termination report. Month 6.

Submission Deadline: 29 September 2015

View the ECN Subcontracting Notice (This notice is visible only to ECN Executive and Expert Members: Please login to view).

Back to Consultant News