Result of Service

The consultant will produce a final study to support the efforts to advocate for reform to laws, policies and practices that hinder effective responses to the indirect taxation of e-commerce, support the development of an ECS that will be validated by the Government of Côte d’Ivoire, and support the implementation of the ECOWAS ECS.

Work Location

Home-based

Expected duration

10.07.23 to 22.02.24

Duties and Responsibilities

The services of the consultant are needed in three main areas:

i) Contribution to the UNCTAD study titled “Taxation of E-Commerce: Implications for developing countries”. The focus of the study is on indirect e-commerce taxation, especially in the context of Business-to-Consumers (B2C). Particular attention is dedicated to Value Added Tax (VAT)/Goods and Services Tax (GST) on the online sales of products and services to private consumers. The study will also explore the recent trends in adapting taxation to fit new models of domestic and cross-border economic activity. The final objective is to provide policy recommendations to developing countries.
The study comprises two parts. Part I of the study which is the focus of this assignment, will present in detail e-commerce and indirect tax (e.g., VAT/GST). This will include an analysis of the main opportunities and challenges of e-commerce and VAT/GST and address all types of e-commerce taking into account the specific circumstances and needs of developing countries. Part II of the study includes external written contributions from tax experts and representatives from developing countries, International Organizations and Regional Organizations, academia and researchers and the private sector.

ii) Elaboration of the E-Commerce Strategy (ECS) of Côte d’Ivoire. In 2020, UNCTAD conducted an The eTrade Readiness Assessment (eT Ready) of Côte d’Ivoire whichhighlighted a number of challenges in relation to e-commerce development in the country including the absence of an E-commerce Strategy (ECS) that would provide the country with a vision for the development of e-commerce, while avoiding the multiplication of uncoordinated and decentralised sectoral initiatives.¿
The Ministry of Trade, Industry and SME Promotion submitted a request to UNCTAD in 2022 to support the development of a national ECS. Responding to the request, this project will assist Côte d’Ivoire in developing an ECS through a multistakeholder participatory process. The ECS will put in place a whole-of-government approach, in the form of a vision, with strategic goals, objectives and measures, a governance framework and an implementation plan, that all stakeholders can rally behind to build a fertile digital ecosystem.
The development of the strategy for Côte d’Ivoire will consider the the Economic Community of West African States (ECOWAS) E-commerce Strategy developed under the leadership of the ECOWAS Commission and with UNCTAD support.

iii) Contribute to the follow-up of the ECOWAS ECS after its adoption planned in July 2023.

Under the supervision of the Chief of the DECBS, the consultant will perform the following tasks:

Regarding the taxation study:

1. Work closely with the other coordinating lead author to develop the overall narrative and structure of Part I of the Study. Part I of the Study will outline e-commerce and related VAT/GST issues and will include three different sections. Section 1 will include a brief overview of general matters regarding indirect taxation in developing countries. Section 2 will present in detail the main issues and challenges regarding indirect taxation of e-commerce, capitalizing on experiences from both developed and developing countries with specific reference to the critical findings from the raw material of the external contributions which will comprise Part II of the Study. Section 3 will provide orientations and policy recommendations for developing countries to improve their readiness to e-commerce regarding indirect taxation collection in their current context.
2. Draft Section 2 of the Study, namely indirect taxation and e-commerce: main issues and lessons learnt on the basis of an agreed drafting schedule and chapter structure, including analysis, statistical and graphic material to be included.
3. In collaboration with the coordinating lead author, draft Section 3 of the Study detailing current and forthcoming challenges faced by developing countries. This will include matters of indirect taxation in developing countries as well as policy recommendations and orientations for developing countries.
4. Review and edit successive drafts of the Study through to the final draft.
5. Support the peer review process of the Study.
6. Provide guidance and support to the Project Management Unit of the Study, to ensure that the bibliography, indexing, annexures, credits, footnotes and all supporting material are developed to the highest international standards.

Regarding the Côte d’Ivoire ECS:

1. Liaise with designated in-country focal point in the Ministry of Trade, Industry and SME Promotion to collect any additional information, which can contribute to the development of the e-commerce strategy.
2. Identify any missing information/data relevant to the diagnostics (and in view of what may needed in addition to update the existing Et Ready) and collect these through appropriate means, including surveys, interviews of selected stakeholders (including private sector firms), and focus group discussions to be conducted online or during in-country missions.
3. Lead discussions and make presentations to high-level representatives from the Government of Côte d’Ivoire, including Senior officials in various Ministries and Ministers, and CEOs of private companies and members of the E-commerce Committee.
4. Lead multistakeholder consultations involving public sector and private sector (business, civil society, academia, etc.).¿
5. Map all public and private sector initiatives supportive of the digital transformation of the economy, which provide an enabling environment for e-commerce development.¿
6. Based on the outcomes of the discussions and workshops, prepare a draft of the ECS to be discussed with UNCTAD and the Government of Côte d’Ivoire.
7. Prepare the successive revision drafts of the ECS to be presented to UNCTAD, the Ministry of Trade, Industry and SME Promotion, selected eTrade for all Partners and key stakeholders for their feedback and comments.
8. Prepare required presentation materials, assist in the facilitation of the bilateral and multilateral consultations events (e.g., vision workshop/webinar, focus group discussions, validation event) until final draft of the ECS is delivered to Government of Côte d’Ivoire for validation and adoption.

Regarding the implementation support for the ECOWAS ECS:

1. Provide advice regarding the implementation of the ECOWAS ECS.
2. Support activities linked to agreed implementation support areas, potentially including but not limited to regional coordination, national policy support and capacity building.

Qualifications/special skills

Master’s in Economics, Business Administration, International Development and Trade or related areas
At least 15 years of working experience in the field of trade and development of which 5 years of trade-related technical assistance
Publications on e-commerce related matters is an advantage.
Experience in international taxation, related to tax administration capacity development, institutional development in public administration and/or training of tax administrators and familiarity with donors and/or international financial institutions is desirable.
Previous experience with assessing e-commerce ecosystem in developing countries, including ECOWAS member states , is desirable.

Languages

Fluency in both French and English (oral and written).

No Fee

THE UNITED NATIONS DOES NOT CHARGE A FEE AT ANY STAGE OF THE RECRUITMENT PROCESS (APPLICATION, INTERVIEW MEETING, PROCESSING, OR TRAINING). THE UNITED NATIONS DOES NOT CONCERN ITSELF WITH INFORMATION ON APPLICANTS’ BANK ACCOUNTS.