Background

UN Women ECO through its National Planning and Gender Responsive Budgeting (GRB) Unit aims to strengthen the capacities of policymakers, budget planners, gender officers, implementers and CSO advocates in crafting gender-responsive fiscal policy. UN Women advocates for and aids the achievement of gender-responsive public institutions and administration, in areas including budget reform and service delivery.

Truly gender-sensitive and inclusive policies and budgets seek to address gender gaps by focusing both on increasing incomes and improving women’s rights and well-being. GRB, which is essential for both gender justice and fiscal justice helps governments to understand how they may need to adjust their priorities and reallocate resources. This will lead them to live up to their commitments to achieving gender equality and advancing women’s rights including those enshrined in international and regional frameworks.

In this view, one of the strategies of UN Women ECO, through its Transformative Financing for Gender Equality Programme, is to strengthen the capacity of government agencies tasked with managing public funds raised through diverse channels, including taxation, in designing and implementing gender-responsive fiscal policies.

Assessing and addressing gender-based tax biases is crucial in promoting inclusive economic development and upholding international commitments to gender equality. Gender equality and women’s empowerment is in itself a fundamental developmental goal, as articulated in the third Millennium Development Goal and enshrined in international human rights treaties such as the Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) and the International Covenant on Economic, Social and Cultural Rights (ICESCR). Removing gender biases in the tax system can contribute to economic growth by increasing productivity and promoting female participation in the labour market and in entrepreneurship.

The Commission on the Status of Women during its 68th session recognized that although ministries of finance determine the scope and direction of national fiscal policy, they may have limited capacity to analyze the gender impacts of fiscal policy, including taxation and spending.

The Commission also highlighted that Member States need to ensure that tax systems do not inadvertently reinforce gender biases in society, including, inter alia, by assessing the impact of taxation policies on gender equality, with a focus on promoting women ’s access to work and resources, and encouraging steps to increase the progressivity of tax policies, and preventing regressive taxation that disproportionately impacts women with low or no incomes

Against this background, UN Women, in collaboration with the Ministry of Finance (MoF), proposes to engage a consultant to assess the country’s tax policy from gender perspective and provide a comprehensive evidence base. This assessment aims to inform tax policy reforms that uphold gender equality commitments and create a more equitable system, supporting inclusive economic growth and development in Ethiopia

The consultant will work in close collaboration with the technical focal point at MoF and will be reporting to UN Women’s Programme Analyst, supported by the Programme Associate, who will be the point of contact on the contract and payment issues.

Justification and Alignment with UN Women’s Strategic Note

A joint assessment of the gender responsiveness of Ethiopia’s fiscal policy, including taxation, conducted by the Ministry of Finance and UN Women in 2021, identified gaps that necessitate policy interventions to enhance gender equality and women’s empowerment. One of the key recommendations was to undertake a comprehensive gender gap incidence analysis of the Ethiopian tax system. Consequently, the major objective of the proposed study is to investigate potential gender biases manifested across different types of taxes in Ethiopia and conduct a gender gap incidence analysis that will inform further interventions and policy reforms. Specifically, the study aims to:

• Assess the extent of vertical and horizontal inequities in Ethiopia’s tax system from a gender perspective.
• Examine gender biases in employment income taxation, business profit taxation, using the case of the presumptive tax regime, indirect/consumption taxes, focusing on VAT and excise taxes levied on women’s sanitary products.
• Provide recommendations to reform Ethiopia’s tax policy and administration in a way that ensures the tax system does not negatively impact women.

By conducting a comprehensive gender gap incidence analysis, the study aims to inform evidence-based policy reforms that promote gender equity in Ethiopia’s tax system, consistent with the country’s commitment to advancing women’s empowerment and inclusive economic growth.

The initiative is aligned with UN Women Ethiopia’s Strategic Note, Outcome 3: “All people in Ethiopia benefit from an inclusive, resilient, and sustainable economy” and Output 1.3 “The GoE at national and sub-national levels, and gender machineries and women’s civil society organizations, have increased capability, tools and political will to integrate, monitor and respond to gender inequalities in planning, financing and budgeting, including investments in micro, small and medium enterprises (MSMEs).”

Duties and Responsibilities

This study will employ quantitative and qualitative analysis to examine potential gender biases in Ethiopia’s tax system. Multiple data sources will be utilized to analyse different components of the tax system. The consultant is thus expected to,

• Conduct a gender-disaggregated incidence analysis of tax rules, implementation measures and administration structures to inform policy decisions;
• Produce a research report on Gender Equality and Taxation in Ethiopia and an accompanying policy brief.

Deliverable

A report on Gender Equality and Taxation in Ethiopia and an accompanying policy brief (English and Amharic version)

Competencies

Core Values:

• Respect for Diversity
• Integrity
• Professionalism

Core Competencies:

• Awareness and Sensitivity Regarding Gender Issues
• Accountability
• Creative Problem Solving
• Effective Communication
• Inclusive Collaboration
• Stakeholder Engagement
• Leading by Example

Please visit this link for more information on UN Women’s Core Values and Competencies:

https://www.unwomen.org/en/about-us/employment/application-process#_Values

FUNCTIONAL COMPETENCIES:

• Ability to work with minimal supervision.
• Evidence of having undertaken similar assignments
• Experience around analysis of national plans and strategies, budget analysis and development of assessments.
• High level written and oral communications skills in Amharic and English
• Result-oriented, team player, exhibiting high levels of enthusiasm for gender equality, diplomacy and integrity.
• Demonstrate excellent interpersonal and professional skills in interacting with government and development partners at regional and federal level.
• Experience in conducting assessment, writing high quality reports both in English and Amharic

Required Skills and Experience

Education and Certification:

• Master’s degree in Gender, Economics, International Development, or other relevant Social Science fields.

Experience:

• At least 10 years professional experience related to the qualifications stated.
• Demonstrated expertise with comprehensive and documented knowledge of Ethiopian Tax policies coupled with a strong understanding of gender mainstreaming principles.
• Proven experience in conducting quantitative and qualitative research, assessments and delivering and facilitating workshops for government officials.
• Experience working with the Ministry of Finance and the United Nations will be considered an advantage.

Language

• Fluency in English and Amharic is required.

How To Apply

• Personal CV or P11 (P11 can be downloaded from: https://www.unwomen.org/sites/default/files/Headquarters/Attachments/Sections/About%20Us/Employment/UN-Women-P11-Personal-History-Form.doc )
• A cover letter (maximum length: 1 page)
• Managers may ask (ad hoc) for any other materials relevant to pre-assessing the relevance of their experience, such as reports, presentations, publications, campaigns, or other materials.