Short Term International Private Expert Technical Expert on Tax Incentives Evaluation, Modeling (M/W)

Location: Addis Ababa, Ethiopia

Organization: Expertise France

Deadline: 17 November 2026  23:55

Job Description

Mission description

The Ministry of Finance (MoF) of Ethiopia, through the Technical Assistance to Domestic Revenue Mobilization (MRI) Project financed by AFD and implemented with technical support from Expertise France, is supporting reforms to strengthen domestic revenue mobilization and tax policy success. Ethiopia has rationalized and adopted targeted tax incentives to attract investment in order to , stimulate exports, substitute imports, transfer technology, and create jobs. In order to make the incentive regime targeted and effective, gaps were identified as two broad categories 1) governance and 2) policy gaps. Accordingly, first phase of the reform was correcting the governance gap by centralizing tax incentives under the ministry of finance. The second phase of the reform was the policy gap, which was implemented later. Such two phase of reform implementation has improved the effectiveness of incentives. However, such reforms should be strengthened by strong, evidence and data-based implementation, and monetary and evaluation.

With support from partners and research institutes, the Ministry of Finance has recently conducted evaluations of tax expenditures. While these provide a solid basis, they remain partial as do not fully cover all incentives as it only covers border or import related incentives excluding domestic tax incentives such as tax holiday etc, limiting the ability to produce comprehensive reports. Monitoring and administration of granted incentives remain insufficiently structured. Most processes at the Ministry of revenue (MoR) are manual. At the Customs Commission, management is more effective, but reporting to the Ministry of Finance (MoF) is not automated, limiting visibility on revenue losses and compliance. Coverage at the regional level is also limited.

Project or context description

Objectives and desired results

 

1)      General objective

The objective of the assignment is to provide high-level international technical expertise to support the Government of Ethiopia in designing and implementing modern tax-incentive data collection, database and management tools, evaluation methodologies, and analytical frameworks consistent with international standards.

2)      Specific objectives

1. Assess data requirements and availability; design data templets and establish database framework;
2. International benchmarking and gap analysis of Ethiopia’s tax incentive framework
3. Tax incentive forecasting and evaluation methodologies;
4. Tax expenditure report estimation and forecasting tools, models, approaches;
5. Cost-benefit analysis models (including data requirement identification or assessment, design data collection template, database framework establishment);
6. Performance monitoring frameworks;
7. Technical guidelines for effective implementation of Regulation No. 586/2026.

 

3)      Anticipated results

Expected results include an international benchmark and gap analysis; practical ex-ante and ex-post evaluation and cost-benefit methodologies; tax-expenditure report , estimation and forecasting tools; an investment-impact assessment framework; a performance-monitoring framework with measurable KPIs; technical inputs to guidelines and procedures; and training materials that support sustainable use by Ethiopian institutions.

Description of the assignment

1)      Planned activities 

Working under the supervision of Expertise France and in close collaboration with the Ministry of Finance, the expert will be responsible for carrying out the following tasks:

The expert will

• Review international experiences and good procedures in tax incentive management;
• Analyze tax incentive frameworks applied in comparable countries;
• Identify policy and governance gaps, risks and opportunities for strengthening Ethiopia’s tax incentive governance framework.

Development of Tax Incentive Evaluation Framework

• The expert will support the design and development of analytical methodologies, including:
• Identify data requirements, assess data availability, design data template, establish database framework;
• Development of ex-ante tax incentive evaluation methodologies and models;
• Design of cost-benefit analysis frameworks for assessing incentive effectiveness;
• Development of tax expenditure report estimation and forecasting models, methodologies;
• Design and preparation of investment impact assessment models; D
• Development of analytical approaches to assess: Economic additionality; Employment creation; Investment contribution; Export performance; Technology transfer and Regional development impacts (as part of the Cost-Benefit Analysis).

 

Tax Incentive Performance Monitoring Framework

The expert will:

• Develop a performance monitoring framework for tax incentive beneficiaries;
• Deign measurable Key Performance Indicators (KPIs);
• Develop performance agreement templates;
• Recommend quantitative and qualitative performance thresholds;
• Support mechanisms for periodic review and withdrawal of ineffective incentives.

Technical Advisory Support

The expert will provide technical advisory services, including:

• Advice on implementation of Tax Incentive Regulation No. 586/2026;
• If necessary, review and provide technical comments on draft guidelines and operational procedures;
• Recommend measures to improve fiscal efficiency;
• Support model testing of evaluation methodologies;
• Review analytical outputs generated through tax incentive databases and monitoring systems;
• Provide recommendations for institutional strengthening.

Capacity Building and Knowledge Transfer

The expert will:

• Deliver specialized technical workshops for stakeholders in the Ministries;
• Provide training to tax policy department;
• Review analytical reports prepared by roll player institutions;
• Support knowledge transfer on international tax incentive management practices;
• Develop training materials and practical guidance documents.

Expected Deliverables

The expert shall provide the following deliverables:

Deliverable 1: International Benchmark Report

Including: Review of international tax incentive governance models; Qualified analysis; Lessons applicable to Ethiopia.

Deliverable 2: Tax Incentive Framework Gap Analysis Report

Including: Assessment of current Ethiopian practices; Institutional and policy gaps; Recommendations for improvement.

Deliverable 3: Tax Incentive Evaluation Framework

Including: Ex-ante and Ex-post evaluation methodology; Cost-benefit analysis model; Investment impact assessment framework.

Deliverable 4: Tax Expenditure Estimation Methodology

Including: Definition of methodology, format of the annual tax incentives report; Calculation approach; Data requirements; Reporting structure;

A documented and reusable calculation template that the Tax Policy Department can operate independently without external support.

Deliverable 5: Performance Monitoring Framework

Including: KPI framework; Ministries monitoring approach; Performance agreement templates.

Deliverable 6: Technical Review Reports

Including: Review of draft guidelines; Review of database outputs; Technical recommendations.

Deliverable 7: Training Materials

Including: Workshop presentations; Technical guidance materials; Practical exercises.

Deliverable 8: Final Technical Recommendations Report

Including: Consolidated recommendations; Updated analytical tools; Roadmap for sustainability.

Required profile

1)      Number of experts per assignment: 1

2)      Profile of the designated expert(s) responsible for contract execution

Qualifications and skills:

–        Advanced university degree (Master’s degree or equivalent) in Economics; Taxation; Fiscal Policy; Development Economics or Related fields.

–        Excellent qualities/capacities in:

• Communication
• Teamwork and interpersonal skills
• Knowledge transfer
• Analysis and reporting
• Problem identification and resolution
• Decision-making and taking initiatives

–        High proficiency in written and spoken French or English.

 

General professional experience

–        Professional experience of Minimum of 12 years of international professional experience in tax policy, public finance or fiscal reforms, notably in Africa.

–        Demonstrated experience in Tax expenditure analysis; Tax incentive evaluation; Investment incentive policies; Cost-Benefit Analysis, Fiscal impact assessment.

Specific professional experience

–        Previous experience working with international organizations such as AFD; IMF; World Bank; OECD; ATAF; TaxDev or Similar development partners or Specific to Ethiopia with the Ministry of Finance.

–        Proven experience designing analytical models, cost-benefit analysis, and evaluation frameworks.

Additional information

Applicants are requested to carefully review the attached Terms of Reference (ToR) for the detailed scope of work and deliverables.

Shortlisted candidates may be invited for an interview. Financial terms will be negotiated with the highest-ranked candidate(s) following the technical evaluation.

Expertise France intends to contract directly with individuals holding the required license. Where a selected candidate does not hold such a license, the appropriate contracting arrangement will be discussed at the contracting stage.

Selection criteria for applications

The selection process for candidates will be based on the following criteria :

• Candidate’s training/skills/experience
• Candidate’s training/diplomas related to the expert assignment
• Candidate’s skills linked with the expert mission
• Candidate’s expected linguistic understanding
• Assessment of the candidate’s skills in the sought-after domain
• Candidate’s knowledges related to local context (country or region intervention)
• Candidate’s understanding of the mission’s role in the cooperation project

Deadline for application : 2026/11/17 23:55

 

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