TRANSPARENCY INTERNATIONAL
the global coalition against corruption
GENERAL INFORMATION
Title of consultancy: Research consultant on corruption and tax policies in Africa
Application closing date: 8 June 2026
Consultancy start and end date: 15 June - 31 March 2027
Location: Remote
BACKGROUND
Transparency International (TI) is the global civil society organisation leading the fight against corruption. Through more than 100 chapters worldwide and an international secretariat in Berlin, Germany, TI raises awareness of the damaging effects of corruption and works with partners in government, business and civil society to develop and implement effective measures to tackle it.
The Transparency International Secretariat (TI-S) is implementing the Fostering Accountability, Integrity and Reform: Anti-Corruption and Financial Integrity for Domestic Resource Mobilisation and Development in Africa (FAIR AFRICA) project, a multi-country initiative to strengthen ability of African countries to raise domestic resources and channel public funds through improved safeguards against corruption and illicit financial flows. As part of the project, TI-S is exploring how corruption and undue influence shape the design, formulation, implementation, and outcomes of domestic tax systems, and the implications this has for domestic resource mobilisation, fiscal equity, and public accountability.
The research will involve six participating Transparency International chapters and partners in The Gambia, Ghana, Nigeria, Mauritius, Rwanda and South Africa. Each chapter/partner will conduct research and develop an in-depth country case study focusing on a specific manifestation of corruption in tax policy. Areas of focus may include regulatory or institutional capture, unduly influenced and politically motivated tax exemptions and incentives, weak transparency in tax policymaking, and the intersection between political finance and tax policy decisions. This will be complemented by global-level research on international tax governance and anti-corruption.
The project aims to generate evidence that will inform national advocacy efforts to strengthen domestic resource mobilisation, and to contribute to international debates on tax governance and anti-corruption, including discussions linked to international tax reform processes such as the United Nations Framework Convention on International Tax Cooperation.
To support the coordination and methodological development of the research, Transparency International seeks to recruit a research consultant with expertise in governance, taxation, corruption, and qualitative research methodologies. The purpose of the consultancy is to provide technical and methodological support for the development and implementation of the multi-country research project. The consultant will support the refinement of the research framework and methodology, ensure analytical coherence across country case studies, and provide guidance to participating chapters throughout the research process.
OBJECTIVES
The consultant will lead the generation of new evidence on the influence of corruption in tax policies, with a specific focus on six countries in Africa that will be translated into practical policy and advocacy outputs.
The objectives of the consultancy are to:
- Develop a common research methodology and guidance framework that enables context-specific country research while ensuring coherence and comparability across case studies.
- Support participating chapters in identifying, refining, and implementing relevant national-level case studies on corruption and tax policy
- Provide technical guidance and quality assurance throughout the research process, including data collection, analysis and drafting of case studies.
- Identify cross-cutting governance patterns, corruption risks, and policy implications emerging from the country case studies.
- Conduct global-level research on trends and main manifestations of corruption in tax systems, that can inform advocacy and engagement within broader international tax governance and anti-corruption debates, including discussions related to the UN Framework Convention on International Tax Cooperation and domestic resource mobilisation agendas.
- Develop a consolidated report on corruption in tax policies with a focus in the 6 countries in Africa, bring together evidence gathered through national and global research
METHODOLOGY
The consultant is expected to apply a participatory and capacity-strengthening approach in carrying out the assignment. This includes working in close collaboration with TI-S experts and local researchers in The Gambia, Ghana, Nigeria, Mauritius, Rwanda and South Africa. Throughout the assignment, the consultant is expected to adhere with Transparency International's research ethics policy and standards.
SCOPE OF WORK
Under the guidance of TI-S experts, the research consultant will be responsible for the following tasks:
- Research design and methodology
- Develop the overall research framework and methodology for the project, including research questions and tools to be applied across all country case studies.
- Ensure coherence and comparability across country case studies while allowing flexibility for national contexts.
Develop guidance notes and research templates to support consistent application of the methodology by country research teams.
Training of researchers
Develop training materials, based on methodology and guidance, for capacity-building of researchers in the six countries.
Conduct online and/or in-person trainings of researchers, using participatory methods.
Coordination and quality assurance of country-level research
Provide technical support and coordination to country-level researchers throughout the research process.
Review research plans, tools, and interim outputs to ensure methodological consistency, analytical rigor, and quality standards.
Provide feedback and quality control on draft country case studies and supporting evidence.
Global-level research
To support the country case studies and supplement the consolidated report, conduct desk-based research and key informant interviews on corruption in tax policy. The exact focus of the research will be agreed together with TI-S experts.
Synthesis and reporting
Lead the drafting of the consolidated, cross-country analytical report, synthesising findings from the case studies.
Conduct comparative analysis to identify trends, patterns, risks, and policy-relevant insights across the country contexts.
EXPECTED DELIVERABLES AND TIMELINE
The consultancy is expected to run until 31 March 2027, and the consultant is expected to be available when required throughout the period. The precise timeline and milestones will be agreed with the selected consultant.
Indicative deliverables include:
- Proposed methodology, together with guidance for implementation at national and global levels: 15 July 2026
- Training of local researchers in the 6 countries: 30 July 2026 (Please note, there could be a potential in-person training to be convened in one of the countries)
- Ad-hoc support to local researchers: ongoing
- Review of findings from the six Transparency International chapters to the satisfaction of TI-S: September- November 2026
- Global desk research and key informant interviews where possible on corruption and tax policy: August – November 2026
- Consolidated report of finalised country case studies and global research, with feedback incorporated to the satisfaction of TI-S: December 2026 – March 2027
The deliverables are expected to be submitted based on agreed workplan. Kindly note that TI-S reserves the right to adjust the timeline, and any changes will be communicated in writing.
The selected consultant has the sole responsibility to meet all deliverables in accordance with the agreed methodology and timeline. The consultant is also expected to work in close collaboration with TI-S experts and project partners throughout the assignment period.
The TI Secretariat retains the sole rights with respect to all distribution, dissemination, and publication of the deliverables.
SELECTION CRITERIA
A suitable candidate should have the following qualifications:
- A postgraduate degree in a relevant field of the social sciences, such as law, political science, sociology, economics, public administration or a related field, with an academic emphasis on research.
- At least five years of research experience related to domestic resource mobilisation, anti-corruption and/or governance issues in Africa
- Experience working on multi-country research projects in Africa is highly desirable.
- Experience in providing training, technical assistance and quality control on applied research projects.
- Experience in designing or implementing projects on public resource mobilisation in Africa would be an added advantage
- Excellent drafting and report writing skills.
- High attention to detail.
- Fluency in written and spoken English.
REMUNERATION AND COSTS
The consultant should provide their estimated total fee as a lump sum or as standard daily or hourly rates including gross inclusive of taxes and other charges. The maximum budget for this consultancy is 23000 Euros.
The consultancy fee will be paid upon successful completion of the following deliverables:
- Proposed methodology, together with guidance for implementation at national and global levels: 20%
- Review of findings and the case studies to the satisfaction of TI-S: 30%
- Consolidated report of global findings and finalised country case studies, with feedback incorporated to the satisfaction of TI: 50%
CONTACT INFORMATION
Applications should be sent in English by email at FAIRAfricaconsultancy@transparency.org by 6pm (Berlin time) of 8 June 2026, with the following documents:
- An up-to-date CV.
- A technical proposal that includes:
- An overview of how the consultancy will be approached, including the methods to be used for achieving the deliverables
- Availability throughout the consultancy period
- An indicative budget including gross inclusive of taxes and other charges.
- A sample of relevant previous report
- A completed VAT Form for Tenders/Vendor Form (for EU only), available here: https://files.transparencycdn.org/images/TendersVendor-Form.docx
Any questions about the consultancy should be sent to jduri@transparency.org
Please note that only shortlisted applicants will be contacted.
The Transparency International Secretariat is committed to creating an inclusive work environment where diversity is valued and where there is equality of opportunity. We actively seek a diverse applicant pool and therefore welcome applications from qualified candidates of all regions, countries, cultures, and backgrounds. Selection of candidates is made on a competitive basis, and we do not discriminate based on national origin, race, colour or ethnic background, religious belief, sex, gender identity and expression or sexual orientation, marital
or family status, age, or ability. We kindly ask applicants to refrain from including in their application information relating to the above as well as from attaching photos.
Data Protection
When you respond to this tender and submit your application, you provide consent that Transparency International e. V. keeps your application materials for the period of ten years according to German legal requirements. Afterwards Transparency International will delete your application and any personal data included in it. If you have any questions, please reach out to dataprotection@transparency.org
Guidelines for handling overhead and travel expenses
Overhead
Regular overhead expenses associated with the Consultants maintaining their place of business, such as rent, telephone, utilities or stationery, are included in the Consultant's professional fee, except where explicitly agreed otherwise in the contract.
Travel
Travel and accommodation expenses will as far as possible, and where applicable, be recovered from the institutions and companies hosting events or using the outputs provided by the Consultant.
Where such cost recovery is not possible, all travel is subject to prior approval by TI-S staff responsible for the financial management of the Project or TI Budget Line that will support the costs of travel. TI shall not issue travel advances to the Consultants. For accommodation or travel by air, rail or coach, they will instead have to contact TI-S which will make travel arrangements on the Consultant's behalf.
All travel booked by TI-S will include travel health and accident insurance with worldwide coverage and Economy class only; accommodation will aim to achieve the best value for money up to a 4-star category.
Consultants shall be entitled to invoice TI-S only for local transportation and visa cost (if applicable). Subsistence allowance (per diems) and expenses for individual meals cannot be claimed. These are part of the Consultant's business expenses.
Please note that TI-S will not cover costs related to Hostile Environment Awareness Training (HEAT) or similar security training. It is the sole responsibility of the Consultant to ensure they have completed such training if they deem it necessary.