Background and Project Overview
The International Centre for Tax and Development (ICTD) is seeking a consultant to produce a South Africa case study as part of a research project on tax administration and data governance. This project aims to understand how tax authorities in Africa access and use data from various sources, and how legal frameworks (such as tax law and data protection regulations) enable or constrain these practices. Similar studies are underway or about to begin in other countries, and the South African case study will contribute a vital national perspective to this comparative research. The selected consultant will investigate the South African context, examining how the South African Revenue Service (SARS) and related public and private institutions manage data sharing for tax purposes, and how privacy and data protection considerations are addressed. The findings will inform policymakers and stakeholders about the interplay between effective tax administration and the protection of personal data.
Scope of Work and Deliverables
The consultant will be expected to devote approximately 25 working days to a comprehensive desk-based analysis of South Africa’s legal and regulatory framework governing data exchange for tax purposes. Key tasks and deliverables include:
- Mapping Data-Sharing Relationships: Identify the types of data exchanged across three key dimensions: (1) between government departments and agencies in general, (2) between SARS and other public bodies, and (3) between private entities and SARS. This includes clarifying what types of data are exchanged, under what legal authority, and for what purposes.
- Legal, Policy, and Judicial Review: Collect and systematically analyse all relevant laws, regulations, policy frameworks, and judicial decisions that govern or affect data exchange for tax administration purposes. This includes statutory instruments, public service and financial sector regulations, and any authoritative court rulings that clarify or constrain the legal interpretation of data sharing, privacy, or taxpayer rights. All analysis will be conducted using publicly available documentary sources.
- Governance Analysis: Assess each legal provision against six analytical dimensions, including legal clarity, oversight, transparency, purpose limitation, capacity, and coordination.
- Identifying Gaps and Challenges: Based on the legal mapping, identify any gaps, inconsistencies, or ambiguities that may constrain effective and rights-compliant data exchange.
These may include absent legal authorisations, conflicting provisions across statutes, or vague drafting that hinders implementation.
Deliverables:
A coded legal database in Excel and 25-30 page case study report summarising the legal landscape, findings across governance dimensions, and key gaps and tensions.
Methodology and Timeline:
The work will involve desk-based research (reviewing legislation, regulations, policy documents, and existing literature). The consultant is expected to carry out the research and writing within a timeframe agreed with ICTD. Ideally, the 25 working days of effort will be spread over a few months, with an expected start in early 2026 and completion of the draft report by April 2026 (exact timeline to be finalised upon contracting). Throughout the project, the consultant will work in collaboration with the ICTD research team, which will provide guidance, feedback on outlines and drafts, and ensure coherence with the parallel case studies from other countries. Regular check-in meetings will be scheduled to monitor progress and discuss preliminary findings.
Candidate Qualifications and Experience
We invite applications from individuals with a strong background in legal research and knowledge of South Africa’s institutional context. The ideal candidate will have:
- An advanced degree (preferably a Master’s or higher) in law. Academic or professional focus on tax law, data privacy law, or ICT policy is a strong advantage. Prior experience working with or within government agencies (especially related to tax administration or data governance) will be an advantage.
- Expertise in South African law and regulation, in particular, familiarity with the South African tax legislative framework and data protection laws. Candidates who have practiced law or conducted substantial legal research in South Africa are highly desired.
- Demonstrated ability to conduct detailed analysis of legal and policy documents accurately and translate complex legal information into clear, policy-relevant findings.
- Strong analytical and writing skills in English.
- Knowledge of tax administration and data governance: a solid understanding of how tax authorities operate, and how data is used in governance or service delivery. Direct knowledge of the South African Revenue Service’s operations or previous research on related topics will be considered a plus.
- Self-motivation and reliability in meeting research deadlines.
Application Process
Interested candidates are invited to submit an Expression of Interest. The EOI should include the following documents:
- Cover Letter: A brief letter (no more than 2 pages) explaining your relevant experience and expertise, how you meet the qualifications outlined above, and your approach to carrying out the case study. Please highlight any experience with South African legal research, tax policy, or data protection that is particularly relevant.
- Curriculum Vitae (CV): Including your educational background, professional experience, any prior research or publications, and the contact information of two referees who can speak to your experience and skills.
- Writing Sample: An example of your written work (e.g., a research paper, policy brief, or consulting report) that demonstrates your ability to conduct analysis and write about legal or policy issues. If co-authored, please indicate which sections you were responsible for.
Please submit the above documents via email to [email protected] with the subject line “EOI – South Africa Tax & Data Case Study” by 15 February 2026.
Timeline: Shortlisted candidates may be invited to a brief interview or discussion of their proposal immediately after the deadline.
The successful applicant will be notified by 20th February 2026. The consultancy is expected to commence immediately upon selection.
