ActionAid seeks a researcher to assess the current gaps is tax frameworks that inhibit optimal revenue collection from extractives from study countries (tentatively: Burundi, Ghana, Liberia, Mozambique, Nigeria, Sierra Leone, Senegal, Uganda, Zambia, and Zimbabwe). This is to be done by assessing country progress in domesticating the AMV pillar of fiscal regime and revenue management in the context of the legal and institutional frameworks governing extractives and adherence to human rights, especially those regarding participation and accountability. The consultant is expected to include case studies of how much revenue is lost by current gaps in tax frameworks.
The specific objectives of the research are to:
a. Document the current context of the legal and institutional frameworks in selected countries, inclusive of the possible political capture of the extractive sector, and the human rights situation regarding people’s participation and accountability.
b. Review the legal and policy framework for extractives taxation in the context of the African Mining Vison, as well as its enforcement.
c. Document the gaps in the tax framework that inhibit optimal revenue collection from the extractive sector.
d. Develop case studies that show the revenue forgone from the identified gaps in the tax framework. These case studies are to also to show how these forgone revenues correspond to the state of extractives-impacted communities and the overall provision of public services in countries.