Terms of Reference
Introduction
As part of its ambitious Sustainable Development Goals Agenda, Nepal is pursuing the target of achieving a tax-to-GDP rate of 30 percent. Increasing the rate of mobilization is crucial to the extent that Nepal’s achievement of the SDG goals, as envisioned in key documents including the National Implementation Strategy of the 2030 Agenda, Status and Roadmap 2016-2030, hinges on improved compliance. While over a decade tax revenues have increased from 11 per cent of the GDP to 22 per cent of the GDP, issues with compliances persist. In fiscal year 2022/23 47.73 percent of income taxpayers and 37.53 per cent of value-added taxpayers did not submit tax returns—an increase in the rate of non-compliance by 2.76 percentage points and 22.03 percentage points in comparison to a year prior.
Currently the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) is supporting the tax authorities in Nepal through the third iteration of the Revenue Advisory Services (RAS-III). The overarching objective of the project is to strengthen the tax administrative system of Nepal by increasing tax-payers compliance.
The overall objective of the project is to assess the satisfaction among taxpayers regarding various services provided by the Inland Revenue Department. In addition, the project also aims to generate policy insights that can be used by the Inland Revenue Department and the Ministry of Finance to inform any measures to be undertaken to improve satisfaction level amongst service seekers. More particularly, the project also seeks to inform issues with the current tax regime that affects disadvantaged groups in Nepal which includes women.
More specifically the project has the following objectives:
- Conduct a taxpayer satisfaction survey to inform the level of satisfaction amongst taxpayers,
- Identify what has worked and what has not worked to improve service delivery of inland revenue department,
- Based on a segregated sample representing geographic variations and gender assess the level of satisfaction, and
- Understand and provide insights into the major factors that cause non-compliance and recommend steps to be undertaken.
The survey will be carried out in 15 districts across Nepal. The districts have been chosen to represent an adequate picture based on the total economically active population in Nepal and the number of taxpayers within a certain district.
Call for quotations
In order to deliver this project, Samriddhi invites quotations from interested consultants for the following tasks and responsibilities. Interested individuals or consulting agencies are requested to send in detailed quotations including estimated costs, and detailed resumes to:
Either [email protected] via email or hand deliver the quotation to Samriddhi premises at 664, Bhimsengola Marga, Minbhawan Kharibot, Kathmandu, Nepal. Kindly mark the position that is being applied for on the cover of the envelope. The quotations should reach Samriddhi by 14 February, 2025, no later than 5.00 PM Nepal Standard Time. Contract award will be communicated by 15 February, 2025 to all the applicants.
Positions
The Team Leader will be responsible for:
- Designing the study with the help of both Tax and Survey Experts,
- Designing Qualitative Data Collection questionnaire
- Train and supervise the enumerators for the survey
- Guide the report writing team
- Data analysis and report writing
- Attend meeting with the GiZ team
The Team Leader consultant should have the following qualifications:
- Have a Master’s degree or higher in Social Science (preferably economics),
- Have at least 5 years’ experience in conducting policy research,
- Have an understanding of taxation system and it’s dynamics in Nepal.
Preference will be given to candidates who have conducted studies and research related to taxation and business regulations.
Duration: The Team Leader will work on this project for 17.5 man days.
The Survey Expert will be responsible for:
- Design, modify and finalize questionnaire to be used for the Tax Payer Satisfaction Survey,
- Design curriculum for training of enumerators and oversee training of enumerators,
- Monitor data collected to ensure collected data meets the standards,
- Analyze and prepare the final report detailing out the results of the survey,
- Data analysis and report writing
- Other responsibilities as may be mutually agreed upon during the course of assignment.
Candidates applying for the Survey Expert should have the following qualifications:
- Have a Master’s Degree or higher in Social Sciences, and,
- Have at least 5 years of work experience in analyzing and advising business policies in Nepal.
Duration: The Survey Expert will work for 36.5 man days.
The Tax Expert will be responsible for:
- Finalizing survey questionnaires
- Oversee the pilot surveys
- Train the enumerators for proper execution the surveys
- Collect quantitative data and travels to 5 regions covered in the survey
- Data analysis and report writing
Candidates applying for the Research Guide should have the following qualifications:
- Have a Master’s Degree or higher in Social Sciences or Management, and,
- Have at least 5 years of work experience in analyzing and advising business regulatory environment in Nepal.
Preference will be given to candidates who already have established network within the taxation system in Nepal, business associations and previous experience in tax related studies.
Duration: The tax will work for 32.5 man days.
The Research Consultant will be responsible for:
- Assisting the Team Leader and Experts
- Travel with Tax expert to collect Quantitative Data
- Assist the Team Leader in Data Analysis and Report Writing
Candidates applying for Research Consultant position should have the following qualifications:
- Have a Bachelor’s degree or higher in Social Sciences (preferably economics), and,
- Demonstrate an understanding of business regulatory environment and policy regime of Nepal.
Preference will be given to candidates who have worked in business research in other projects.
Duration: The Research Assistants will work for 32 man days for each consultant.
The Project Manager will be responsible for:
- Logistics and administrative management
- Attending meetings with the GIZ team to ensure proper communication
- Ensure all activities are completed as and when specified
Candidates applying for the Research Guide should have the following qualifications:
- Have a Bachelor’s Degree or higher in Social Sciences or Management, and,
- Have at least 5 years of work experience in managing programs of similar nature.
Preference will be given to candidates who already have established network within the taxation system in Nepal, business associations and previous experience in tax related studies.
Duration: The tax will work for 10 man days.