Tax Economist (UNDP)

Job content

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.

A. Scope of Work

1) Review background materials- Legal framework governing taxation including tax rules, rates, exemptions, deductions, and allowances applicable to different categories, regional and international studies for benchmarking with international standards etc.

2) 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):

a. 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:

i. Collections gap; and

ii. Assessment gap

b. 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:

i. Expenditure gap

ii. Efficiency gap

c. Revenue losses due to suboptimal harmonization with federal government and other provinces.

3) Gathering tax related data, estimating the tax gap, identifying high-risk sectors and assessing causes of non-compliance and carrying out analytics.

4) 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.

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

Qualification: Masters 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

Contract Amount: PKR 2,800,000 to PKR 4,200,000

Job Type: Full-time

Salary: Rs700,000.00 - Rs1,050,000.00 per month

Ability to commute/relocate:

• Karachi: Reliably commute or planning to relocate before starting work (Required)

Application Deadline: 19/11/2023