National Consultant for the Collection and Analysis of Data and Information on Tobacco Tax and Prices in Nigeria - NOB at World Health Organization (WHO)

Ref No: 2100085
Grade: No grade
Contractual Arrangement: Special Services Agreement (SSA)
Contract Duration (Years, Months, Days): 2 months

Objectives of the Programme
Article 6 of the WHO Framework Convention on Tobacco Control highlights the importance of price and tax measures as an effective and important means of reducing tobacco consumption. These measures not only improve public health and reduce health care costs but also generate revenues in the process.

Nigeria took an important step by introducing a specific tax (of 20N per pack) on cigarettes in June 2018, in addition to the already existing ad valorem tax (of 20% of the retail price before ad valorem and VAT). Nevertheless, there is still room to increase excise tax rates on tobacco products further. The total tax share as part of the retail price of the most popular brand of cigarettes in Nigeria is 29.7% and thereby substantially lower than in the WHO AFRO region (42.2%) and at the global level (60.8%). Moreover, Nigeria would have to increase its excise tax rates on tobacco products to comply with the ECOWAS directive which provides for a minimum ad valorem of 50% and a specific tax of 0.02 $ per stick of cigarettes.

WHO has been providing technical support to many countries globally to reform their tobacco tax polices so as to achieve the recommendations of WHO that tobacco excise taxes account for at least 70% of the retail price. To monitor and evaluate the implementation of increases of excise tax rates on tobacco products a baseline needs to be established. This baseline will also provide the necessary information to assess the impact of future increases on the prices, consumption and revenues.

Description of Duties

• Engage with tax and other fiscal experts in the Ministry of Finance and discuss the requirements for the collection of tax and price data and to establish a cordial working relationship.
• To disseminate the WHO Tax Data collection tools for the government tax experts and guide them in the process of filling and completing the data tools.
• Collect and where needed confirm the tobacco tax and price data for 2017-2019 and any other information needed to complete the template in ‘Annex I. Tobacco tax and price data for cigarettes in Nigeria’.
• Conduct and complete desk research (collecting and analyzing existing data, information and studies) on the price elasticity of demand and level of illicit trade in cigarettes in Nigeria.
• Prepare and submit the duly completed data sheets and report by email to the WHO Tobacco economics Team for further analysis.

Required Qualifications
Education:

• Essential: A Bachelor's Degree in Economics or Commerce with tax or finance as a major from a recognized University
• Desirable: Training in economics of tobacco

Experience:

• Essential: 5 years experience working on taxation economics and related research at national or international level
• possess good knowledge of all concepts, principles and approaches required for this assignment
• Desirable: Possess knowledge of excise tax, tobacco tax administration,  Data collection and management and market research.

Skills:

• Proven ability to create or manage databases, including advanced Excel
• Possess research, analytical and econometric skills

WHO Competencies:

• Communication
• Producing results
• Teamwork
• Ensuring the effective use of resources
• Use of Language Skills
• Essential: Expert knowledge of English.