Details:
Type of Contract: Individual/ Company
Duration of Assignment: 30 working days
Supervisor: National Coordinator
Date of Issue: 2nd July 2018
TERMS OF REFERENCE
Study on Effects of Tobacco Taxation on Tobacco consumption in Kenya
Introduction.
The National Taxpayers Association (NTA) is a volunteer-based independent and non-partisan organization established to improve the delivery of services and supporting good governance in Kenya through strengthening citizen to government accountability, and citizen-to-citizen accountability. The objectives of the NTA are:
To ensure that taxpayers money is used to deliver quality services, such as health, education, agriculture, roads, and water, etc., for all Kenyans;
To ensure transparent and citizen-responsive management of taxpayers’ money in devolved funds, such as the Constituency Bursary Fund, Constituency Development Fund, Free Primary Education Fund; and
To sensitize citizens on their rights and responsibilities as taxpayers.
NTA is committed to working with the government to improve service delivery and the management of devolved funds.
Background
NTA in partnership with Tax Justice Network Africa is currently implementing a project on Tobacco Tax Advocacy in Africa. The overall goal of the project is discourage the use of tobacco and tobacco products in Kenya and Africa in general through reduction of tobacco affordability. Tax is a central factor in pricing and therefore can be used to reduce tobacco affordability through price increase.
Purpose of the Consultancy and Specifications
This Consultancy seeks to review the legal, policy as well as the broader environment of the tobacco sector. More specifically, the study seeks to establish the link if any between tobacco taxation and tobacco consumption in Kenya. The result of the study will inform the advocacy process for the project. It is anticipated that the study will generate accurate and reliable data that will not only be a critical part of the advocay process but also provide broad information for tobacco and related sectors in the production, distribution, consumption chain.
Overally the study will also provide recommendation for tobacco consumption control within the context of the existing taxation regime as well as propose possible measure for taxation advocacy.
Scope of Work
The overall objective of the consultancy shall be to review selected relevant existing documents on tobacco taxation and consumption in Kenya with a comparative regional and global perspective. This will subsequently be supported with primary data as will be necessary to further build evidence for the project advocacy objective. The consultancy shall be guided by the following specific tasks.
The specific tasks include;
Review existing data and documents on tobacco taxation and consumption in kenya.
Review the last three financial years tobacco related tax measures and consumption effects thereof
Review any ongoing tax enhancement advocacy measures aimed at controlling tobacco consumption in Kenya.
In close consultation with NTA, identify the key stakeholders in the sector for purposes of the study as well as the subsequent advocacy process.
Undertake primary data collection to generate further and new supporting information on the are of the study. This process should include the views of all the stakeholders in the tobacco production, distribution and consumption chain.
Develop a clear and anlytical report with relevant recommendations for both tobacco taxation and consumption control advocacy interventions.
Present the findings of the study to stakeholders
Outputs
Inception Report
Data collection and reporting schedule
Draft Report
Powerpoint presentation
Final Report
Remuneration/Consultancy Fees
The consultancy fees shall be as agreed with the consultant based on best value for money. The consultancy fees shall be inclusive of statutory tax deductions. Payable by cheque or EFT transfer as the consultant may prefer.
Payment Schedule
The Consultant shall be paid on 30%, on submission of inception report, 30% on submission of Draft Report and 40% upon satisfactory completion of the tasks and submission of final report.
Reporting
The consultant shall report to the National Coordinator – National Taxpayers Association (NTA).
Effective Dates
This Agreement shall become effective upon signature by both parties and run for a period not exceeding two calendar months.
Qualifications and Competencies
A Master’s Degree in Social Sciences or any other relevant field.
Experience:
At least 5 to 7 years’ experience in taxation research and or advocacy with national exposure. Continental and global exposure will be an added advantage
Demonstrated in-depth knowledge and interpretation of Kenya’s taxation policies
Expertise in application taxation and tax policies to programming and advocacy
Demonstrate in-depth knowledge of the context of taxation measure in both revenue generation and control of consumption
Involvement in tax justice advocacy will be an added advantage
Language proficiency and report writing skills is mandatory
