Tax Advisor for Gaming & Betting Industry

What You’ll Be Doing Nathan, a Cadmus Company, is seeking to hire a Gaming and Betting Tax Advisor for a short-term contract on its USAID Revenue for Growth Activity (R4G). R4G supports the Government of the Republic of Zambia (GRZ) in its efforts to improve domestic revenue mobilization (DRM) and expand the fiscal space for public spending and investments in service delivery and poverty reduction. R4G engages both government and non-government stakeholders to build capacity in tax policy analysis, improve tax compliance and administration, and strengthen the tax culture in a manner that facilitates private sector growth and accountability relationships between taxpayers and the GRZ.The rationale behind the Gaming and Betting Taxation Study stems from the rapid expansion of Zambia's gaming and betting industry in recent years. To address the industry's growing complexity and to better understand its dynamics and tax revenue potential, the Ministry of Finance and National Planning (MoFNP) first initiated a study in 2022. The USAID Revenue for Growth provided technical support to the MoFNP by commissioning a study on Zambia’s gaming and betting industry in 2022, which provided insights into operations within the industry and the possible revenue impacts of proposed changes to tax rates. The 2023 National Budget later introduced changes to the gaming and betting industry that warrant monitoring to assess the impacts of the changes on the growth of the gaming and betting industry and on tax revenues generated by the industry. R4G plans to support the MoFNP by employing a short-term Gaming and Betting Advisor to evaluate the impact of the tax changes made to the gaming and betting industry in 2023. A maximum of 25 workdays will be provided for this activity. The Advisor will report to R4G’s Chief of Party. The advisor will offer services in Lusaka, Zambia or remotely, with visits to Zambia as needed.Who We Are At Nathan, a Cadmus company, we recognize that solving the world’s most challenging problems can’t be accomplished alone or with cookie-cutter solutions. That’s why we look for team players and problem solvers who are driven to use their unique perspectives and intellectual curiosity to help deliver breakthrough solutions that achieve transformative goals. On the Nathan team, you’ll collaborate with leading experts to help our clients across the globe. Nathan’s mission is to deploy industry-leading expertise to help our clients achieve extraordinary results that strengthen society and the natural world. We offer competitive compensation, outstanding health care and retirement benefits, a vibrant and collaborative work environment, and opportunities for professional growth. We are committed to advancing diversity and fostering a culture of equity in the workplace and across society, and we strive to maintain an inclusive environment where all employees feel connected, respected, and valued. Nathan, a Cadmus Company, is a leading provider of analytic and economic consultancy services worldwide. In the past decade, we have implemented more than 120 projects in more than 50 countries leveraging our global presence in Washington DC, London, and India. From improved transparency and deeper stakeholder engagement to more effective policies and more resilient businesses, we deliver results that impact economic growth, human development, and poverty reduction. We are passionate about applying our deep analytical expertise and advanced proprietary tools to generate economic solutions tailored to our clients’ unique challenges. Nathan focuses on a range of economic development subject matter areas including Trade & Logistics; Economic Policy & Governance; Private Sector Development; Women’s Economic Empowerment; and Financial Solutions.Join Nathan, a Cadmus Company. Let’s solve the world’s most challenging problems together.Responsibilities:The Gaming and Betting Advisor is expected to produce a report of the impact of the 2023 Budgetary changes on tax revenues from Zambia’s gaming and betting industry, estimate the impact of the changes on the industry’s growth, and recommend next steps for the industry that consider international best practice. Ultimately, the report should serve to inform MoFNP’s efforts to strengthen the effective taxation of the gaming and betting industry. To accomplish this, the Advisor will establish effective working relationships with officials at the MoFNP, Zambia Revenue Authority (ZRA), the Ministry of Tourism and Arts, academics, gaming and betting companies and the public, as needed.The 2023 National Budget pronounced the following changes to the taxation of the gaming and betting industry: A reduction of presumptive tax to 15 percent from 25 percent on land based (brick and mortar) gaming and betting companies; and a reduction in withholding tax on winnings from gaming and betting to 15 percent from 20 percent. These measures were aimed at improving compliance in the industry and were effective for the charge years 2023 and 2024. The Advisor’s report will address and answer questions related to the extent that the tax changes introduced have led to an increase or decrease in tax revenues over the two years (trend analysis); the extent to which the changes introduced have led to an expansion in the industry either in the form of new entrants, growth of existing businesses (including growth in employment by the industry) and growth in sales volumes; concerns about the long-term viability of brick-and-mortar establishments compared to online options, even with the tax break; how reductions have or have not incentivized other companies that were initially online to acquire physical premises; the extent to which there has been a change in the number of bettors (punters) over the past two years; among other prompts. The Advisor would address if the variations observed are a result of the 2023 budgetary changes or other factors. The Advisor is to evaluate the current tax treatment of gaming and betting companies, compared to that of casinos and lotteries to determine the extent to which differential treatment is justified. The Advisor is to provide recommendations for next steps in taxation of the industry since the tax reductions introduced in the 2023 National Budget were for only two charge years. Recommendations should be based on sound economic theory, analysis, and international best practice. The Advisor will present the findings of their analysis to key stakeholders including government officials at MoFNP and ZRA. The Advisor will comply with all R4G project reporting requirements, including but not limited to preparing regular progress updates.Qualifications:Must have experience working on gaming and betting tax policy and implementation, preferably in developing countriesProven track record of having undertaken a similar study and produced good quality reportsCorporate capabilities to undertake the assignment including administrative and financial systems to conduct the activitiesMaster’s Degree (or higher) in economics, taxation, public policy, statistics, or related fieldExperience in tax policy and administration in developing countries, preferably 10 years’ experience working in tax policySound knowledge of and experience with Zambia’s tax policy and administration would be an added advantageExperience advising government and international organizations in developing countriesStrong research and analytical skillsExcellent written and verbal communication skillsHow to Apply:Applicants must email their CV to [email protected] before May 31, 2024. Please use subject line: "Gaming and Betting Advisor Application."Additional Information:For employees working outside of the United States, compensation and benefits will vary based on the project and the location. We value the critical role safety and health protocols that contribute to all team members’ success. We work together to align and comply with all federal, state, and local safety and health mandates related to COVID to ensure a safe and valuable work environment. Candidates who will be required to travel to specific countries must be willing to meet all of the requirements of the destination country(ies) for unimpeded entry.Cadmus is an Equal Opportunity, Affirmative Action Employer and prohibits unlawful discrimination. Cadmus is committed to providing a respectful workplace where equal employment opportunities are available to all applicants and employees without regard to race, color, religion, sex (including pregnancy), sexual orientation (including gender identity and/or expression), national origin, military and veteran status, physical and mental disability, or any other characteristic protected by applicable law.Learn more about Cadmus by visiting our website at: http://www.cadmusgroup.com