| Overview: |
Starting from 2004 and onwards Uzbekistan has enjoyed high rates of economic growth of over 7% annually. It has also succeeded in sustaining such high rates during the global financial-economic crisis, partly due to targeted efforts made within the framework of the Welfare Improvement Strategy (WIS), developed with the support of UNDP and the World Bank and ADB, and endorsed by the Government in 2007.
As part of the economic liberalization reforms envisaged in the WIS the Government started to strengthen the stimulating and regulatory functions of the tax system aimed at accommodating the development of the private sector through measures on improvement of the tax policy and administration, the main focus of which was to reduce the number of planned on-site tax inspections. In line with these priorities, UNDP provided technical assistance to the Government in improving the tax policy and building capacity of the State Tax Committee (STC), as well as simplifying and harmonizing the tax legislation through supporting development and introduction of the new revision of the Tax Code.
Further assistance for the improvement of tax administration has been provided through support in establishment of tax consultancy institutions, analysis of perspectives for implementation of off-site inspections and risk analysis system based on new tax administration principles and approaches stipulated in the Tax Code, elaboration and dissemination of explanatory documents on tax legislation, development of software on electronic submission of tax returns by legal entities, as well as capacity building in areas of international taxation, building communication networks and ICT administration.
However, the current condition of the tax administration does not completely meet the nature of tasks and challenges, conditioned by the implementation of the WIS and achievement of the Millennium Development Goals (MDGs), as well as overcoming the consequences of global financial-economic crisis. Moreover, tax compliance costs have not been sufficiently reduced, and in comparison with other countries qualitative and quantitative (efficiency) indicators of the tax administration system performance is not adequate for further development and diversification of the national economy.
Considering rapid increase in the quantity of taxpayers (the number doubled during 2004-2008) and persistent lack of qualified personnel, the efficiency of tax administration should be raised to prevent from deterioration of services to taxpayers, as well as to improve the transparency of tax administration. Therefore, UNDP puts the improvement of tax administration as one of the priority areas for technical assistance during the cycle of 2010-2015, and intends to launch a new initiative.
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| Essential: |
Duties and Responsibilities
Under general supervision of the UNDP, Economic Governance unit Programme coordinator, and with the assistance of the national consultant of the Public Finance Reform in Uzbekistan project the International Consultant will fulfill the following functions:
- Develop and agree with the Programme coordinator a feasible plan of work required to undertake the task; Assist the State Tax committee in finalization of medium-term development Strategy that outlines the reforms needed to further improve the system of tax administration;
- Conduct the situation analysis of the current system of tax administration, identify the existing shortcomings, and develop the concept of project document;
- Based on the development Strategy of the State tax committee and the concept of project document prepare the draft Project Document with logframe and detailed 3-year Project Action Plan, which should be in line with the UNDP template and UNDP policy documents, requirements and regulations, United Nations Development Assistance Framework and Country Programme Action Plan;
- Provide cost-effective budget and detailed breakdown (cost estimates) for each proposed project activity and sub-activity, and relevant expenses ensuring their efficient classification/arrangement into components and timeframe;
- Identify and describe in detail in the Project Action Plan the need for relevant inputs through capacity building at the level of public or other certified education/training institutions;
- Present own findings and recommendations to UNDP Senior Management, stakeholders and beneficiaries;
- Review and elaborate on comments presented by stakeholders and experts with regard to the draft project document and action plan;
- Provide quality assurance and ensure timely submission of the final project document and action plan.
Work Schedule
Stage I. (February 22 26, 2010, desk work) Based on available data and recent reports, particularly the Project Evaluation Report for the Public Finance Reform in Uzbekistan Project, the consultant will analyze the current state of tax administration system in Uzbekistan in order to identify strengths and weaknesses of current practices, as well as determine the main policy and strategic issues supporting those. The results of this analysis (including prioritization of issues) shall be presented through a matrix of key administrative, financial, technical, social and environmental indicators. With regards to this consultant should:
- Liaise with the UNDP Programme coordinator and other assigned contact persons, formulate and send the list of necessary information for the commencement of the task;
- Study the received and collected information and formulate feasible work plan, which should include the list of necessary meetings with stakeholders and beneficiaries;
- Discuss and agree the work plan and the schedule of meetings with the Programme Coordinator and the assigned national consultant;
- Provide draft report with initial analysis, written in a clear and user-friendly format, containing findings and initial recommendations.
Stage II (March 1 12, 2010, country mission) The consultant will then identify/justify key strategic objectives in order to address identified gaps, issues and problems, and develop the concept of the project document. This stage will also include the development of project action plan (management options, whenever appropriate) and the definition of targets, timeframes, performance indicators and overall requirements with respect to the identified strategic objectives (for 3-year period).
The consultant will also develop a priority investment and capacity building program that will allow the proposed Project Action Plan to achieve tangible and visible impact within short timeframe. This programme should include a detailed implementation framework including the identification of roles, responsibilities, timing/duration, mechanisms/tools for implementation, detailed financing and cost recovery schedules, legal and regulatory requirements to support implementation and detailed institutional component, including training, communication and awareness requirements. In this regard the consultant should:
Meet and discuss with the stakeholders and beneficiaries of the project in order to collect necessary information and feedback on future projects activities and expected outputs;
Share and discuss with the UNDP CO representatives and assigned contact persons the concept of project document and the methodology to be applied for the development of the project;
Assess the relevance, effectiveness and sustainability of expected outputs within the overall development framework of the country;
Analyze the level of projects relevance and compliance to the national strategic development goals and priorities.
Stage III (March 15 19, 2010, desk work) The final project document, logframe and project action plan composed of the outputs of the previous stages and the feedback of the stakeholders should be prepared accordingly. Apart form this, the medium-term development strategy of the State Tax Committee, as well as additional recommendations on implementation of planned project activities shall be provided.
Required Skills and Experience
- Advanced university degree in economics, public finance and administration or other relevant field;
- At least 5 years of professional experience in public administration reforms or institutional development, of which 4 years in tax administration reforms;
- Excellent analytical, communication and drafting skills in English, knowledge of Russian is an asset.
- Experience in developing, launching and managing tax administration reform projects, preferably in CIS countries; Knowledge of the local context (i.e. being well-aware about economic and political situation in Uzbekistan);
- Familiarity with UNDP project initiation procedures and practical work experience within the UN or other international development organizations is an asset;
- Good understanding of the project cycle.
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