The Tax Justice Network-Africa (TJN-A) is a Pan-African initiative and a member of the Global Alliance for Tax Justice. It was launched in January 2007 at the World Social Forum (WSF) in Nairobi. TJN-A promotes socially just, accountable and progressive taxation systems in Africa. It advocates for tax policies with pro-poor outcomes, tax systems that curb public resource leakages and enhance domestic resource mobilisation.
The Africa Mining Vision (AMV) was adopted in February 2009 by the African Union Assembly of Heads of State and Government as the key continental framework to promote mineral resource based development and structural transformation on the continent. It seeks to foster a “transparent, equitable and optimal exploitation of mineral resources to underpin broad-based sustainable growth and socio-economic development.” TJN-A was part of the International Study Group (ISG) which was commissioned to produce a baseline report for the AMV prior to its adoption. TJN-A, together with five other CSOs produced a report entitled “Breaking the Curse: How Transparent Taxation and Fair Taxes Can Turn Africa’s Mineral Wealth into Development” whose recommendations were instrumental to the development and adoption of the AMV. The African Heads of State signed and agreed to implement the domestication of the AMV into their own Regional and national mining/extractive policy frameworks. It is against this background that TJN-A has decided to carry out a mapping analysis to evaluate the extent to which the AMV has been domesticated at regional and national levels.
The main objective of the assignment is to carry out a mapping analysis in the form of a gap analysis to assess the extent to which the AMV’s Fiscal Regime and Revenue Management focus area has been domesticated at regional and national levels using three country and three respective Regional Economic Communities (RECs) case studies. The three countries to be studied are Ghana, Tanzania and Zambia in conjunction with their three respective RECs namely the Economic Community of West African States (ECOWAS), the East African Community (EAC) and the Southern African Development Community (SADC).
The assignment will have two distinct but related aspects namely:
· A gap analysis of the extent of domestication of the AMV in the respective country of study; and
· A similar gap analysis of the extent of domestication of the AMV at Regional level (Regional Economic Community) for the respective countries of study.
TJN-A seeks a qualified researcher (s) or consultant(s) to carry out the assignment.
REQUIREMENTS
The ideal researcher(s)/consultant(s) should be a specialist in research on Mining Fiscal Policy and Revenue Management, Taxation and Development and International Economics or a related field (minimum of a Bachelor’s Degree) with at least 5 years of experience in a similar/related assignment, with knowledge of and/or proven expertise in:
- Experience in conducting country and regional level case study research on mining fiscal regime, revenue management and related economic issues in the context of the selected countries;
- Expertise in the field of extractives sector taxation;
- An understanding of the political economy of mineral resources extraction and the challenges confronting the sector;
- An understanding of the various domestic policy and strategic frameworks, laws, institutions, and other economic processes;
- Knowledge of the range of fiscal instruments commonly used in the design of fiscal regime (Mineral fiscal instruments composed of direct and indirect tax instruments) as well as the challenges in the designing of a fiscal regime that ensures that countries receive an equitable share of revenue from their mineral assets over the long term;
- Knowledge of the AMV and the AMV implementation guideline/process, gap analysis methodologies and economic issues related to mining;
- Knowledge of the AMV principles, goals, objectives and action plan (especially the AMV Action Plan focus areas on the Fiscal Regime and Revenue Management) as fully endorsed by expert panels and AU decision-making processes, technical and political merits, including the AU Assembly of Heads of State and Government;
- An understanding of an AMV compliant mineral policy;
- Knowledge of what the domestication of the AMV refers to;
- Good knowledge of and overview over global and national extractives fiscal regimes, accountability, transparency and the global debate on Finance for Development, Sustainable Development Goals and Illicit Financial Flows;
- Knowledge of the Extractives Industry Transparency Initiative (EITI);
- Knowledge of sources of information and research findings in the SADC, EAC and ECOWAS context;
- Ability to conduct a thorough and multi-sectoral review of existing legal, institutional, policy and regulatory frameworks with regards to compliance and alignment with the AMV;
- Ability to develop a gap analysis scorecard;
- Ability to conduct AMV gap analysis and to identify AMV compliant or consistent policies; and
- Proficiency in English.
TIME LINE
The assignment should commence on the 22nd of June 2015 and should be completed no later than the 22nd of July 2015. TJN-A’s terms of payment for consultants will apply as per the policy. Logistics and payment modalities will be included in the contract agreement.
HOW TO APPLY:
APPLICATION PROCESS
To apply kindly send us your CV (s) and a proposal detailing how you are going to carry out this study by17:00 GMT on 7th June 2015. There is one study composed of 3 country and their respective Regional Economic Communities (RECs) case studies. However, researcher(s)/consultant(s) with experience in one country and its respective REC are also encouraged to submit their proposals. The 3 countries to be studied are (Ghana, Tanzania and Zambia). Each country study will be done in conjunction with a similar analysis of its Regional Economic Community. The respective RECs are Economic Community for West African States (ECOWAS) in the case of Ghana, East African Community (EAC) in the case of Tanzania, and Southern African Development Community in the case of Zambia. Detailed ToRhttp://www.scribd.com/doc/266140188/ToR-AMV-Mapping-Analysis-Study-2015-...
For more information, please consult the attached detailed Terms of Reference and any further enquiries can be directed to Cephas Makunike on cmakunike@taxjusticeafrica.net or Savior Mwambwa onmwambwa@taxjusticeafrica.net.
