Technical Analyst – Tax and Customs

The Government of the Republic of Serbia continued to pursue the Public Administration Reform (PAR) agenda at an accelerated pace and worked towards improving accountability and further rationalizing the use of public resources. In order to underpin fiscal consolidation and strengthen governance, the Government committed to implementing structural fiscal policy measures as part of Public Finance reform, aiming to increase fiscal transparency, introduce fiscal impact assessments of new legislative initiatives, strengthen cash management, internal control, and external audit and to raise the efficiency of revenue collection by further strengthening Tax and Customs administrations.

As a successor to the previous strategic framework in this area, the new Public Finance Management Reform Programme for the period 2021-2025 (PFM RP) was adopted by the Government on Serbia in late June 2021. It complements the Public Administration Reform Strategy 2021-2030 (PAR Strategy) of April 2021 and bases its premises on the conclusions of the recently conducted Public Expenditure and Financial Accountability (PEFA) , the SIGMA  Monitoring Report , the key recommendations of the 2021 EU Progress Report for Serbia  and pillar specific requirements which derive from the EU accession process and set five key medium term reform priorities  which aim to contribute to ensuring effective financing of Government policies through a sound system of public internal financial management and control and a sustainable public debt.

The new PFM Reform Program relies to a great extent on the obligations that Serbia has assumed as part of EU accession negotiations under relevant chapters and even though Public Finance Management Reform is classified in the Fundamental cluster according to the new methodology for EU accession, it extends beyond encompassing several other horizontal issues which include macroeconomic stability, good governance, business environment and transparency. In that sense, it is an overarching framework which fundamentally integrates functional and EU accession requirements under chapters 5 – Public Procurement, 16 – Taxation, 22 – Regional Policy and Structural Instruments, 17 – Economic and Monetary Policy, 29 – Customs Union, 32 – Financial Control and 33 – Financial and Budgetary Provisions. The obligations assumed as part of the accession negotiations as well as the closing benchmarks (where they have been defined to date) will navigate the implementation of the PFM RP and serve as the fundamental source for the verification of the results that are anticipated to be achieved.

The EU Public Financial Reform (PFM) Facility aims to provide effective technical support and assistance to the beneficiary institutions in Serbia in line with the draft IPA 2021 Action Document in key areas of Chapter 5 - Public Procurement, Chapter - 16 Taxation, Chapter - 29 Customs Union, and Chapter 32 - Financial Control of Serbia’s EU accession negotiations with a focus on strengthening IT systems of Tax and Customs Administration and Public Internal Financial Control issues.

The overall objective of the PFM Facility Action is to enhance the efficiency of budget execution, public Finance Management and Public Internal Financial Control in line with EU standards and best practices. In order to achieve this objective, a set of focused activities will be defined during the inception phase and will be implemented under the following five outcomes:

• Outcome 1 - Preconditions for effective exchange of information on Value Added Tax with EU members states met
• Outcome 2 - Operational and administrative capacities of Customs Administration strengthened and interoperability of the Serbian Customs IT system with the EU is ensured
• Outcome 3 - Public sector management and accountability are improved through strengthened Financial Management and Control systems and Internal Audit
• Outcome 4 - Efficiency, effectiveness, and transparency of public procurement procedures in Serbia are enhanced
• Outcome 5 - Selected priority areas of public finance management reform supported

Transformation of Serbian Tax Administration (STA) was earmarked as one of the key priorities of the Government as the effectiveness of revenue collection had a high impact on competitiveness and economic growth. The Government also invested efforts into combatting the shadow economy, raising the awareness of the citizens of Serbia that increased tax collection enables better social and healthcare services as well as the delivery of public service delivery.

Significant progress in improving the functionality of Tax Administration and effectiveness of tax collection was achieved during the implementation of the of the first Tax Administration Transformation Program 2015-2020 (TA TP) but there is still a pending need to further enhance the administrative capacities and improve business processes while at the same time, to align with EU requirements under Chapter 16 – Taxation. Digitalization of services in its full capacity remain one of the cornerstones of the reform efforts of the STA in the medium term it is reflected through one of the three objectives of the new Tax Administration Transformation Program 2021-2025 and Action Plan for the period 2018 – 2023. In line with the recommendations of the 2021 EU Progress Report, Serbian Tax Administration will focus its efforts towards improving legislative alignment in the areas of VAT, excise duties and direct taxation while working on establishing a system for exchanging information in line with EU and international standards. Measure 2.1 of the newly adopted PFM RP envisages establishing ICT systems as envisaged by Chapter 16 – Taxation requirements.

EU requirements in field of taxation necessitate the establishment of information systems that are interconnected and interoperable with the tax systems of EU member states, such as the Value Added Tax Information Exchange System (VIES), to ensure administrative cooperation and exchange of information with tax administrations of EU member states.

The VAT Information Exchange System (VIES) was introduced into the European Single Market in 1993 to control VAT in cross-border trade of goods and services between EU countries, replacing the fiscal customs-based controls which were previously conducted by individual member states. It is an electronic system which enables the transmission of information on VAT paid by economic operators registered in the EU and allows suppliers easily to validate the VAT numbers presented by purchasers. Its introduction yielded significant benefits as it reduced amount of paperwork and administration required by companies. When goods or services are traded between one taxable person and another within the EU, VAT should only be paid in the country where the buyer lives and the VIES enables suppliers quick and easy confirmation that VAT numbers provided by purchasers are valid. An additional benefit of the VIES is that it enables Tax Administrations in EU member states to detect irregularities in intra-community trading.

Insufficiently developed capacities of Serbian Customs Administration (SCA) represent a significant challenge in introducing and applying EU ICT standards and fully meeting the obligations that Serbia has assumed under relevant negotiating chapters. Therefore, strengthening the administrative capacities of the SCA is key to ensuring its full functionality and achieving its main long-term objective to maintain a high level of revenue mobilization. To upgrade the strategic framework, the Government adopted the Business Plan for improving the organization and work of Customs Services of the Ministry of Finance for the period 2020-2024 in early 2020, which specifies EU integration and improving international cooperation, as well as the further development of ICT technologies as two of its seven strategic objectives. The latter two are further elaborated in the Plan for the development and use of electronic systems by the Customs Services of the Ministry of Finance for the period 2020-2024.

The 2021 EU Progress Report for Serbia remarks that Serbia has achieved a good level of preparation for joining the Customs union by adopting secondary legislation for the implementation of the Customs Law and the Law on Customs Services, but further efforts are needed to upgrade the customs processing system by integrating risk management and further developing the SCA IT system to enable integration with the EU systems. In line with the 2021 PEFA recommendations, SCA needs to continue to focus its efforts on improving their capacities for analysis and further developing their Risk Management system. Customs Administration plans to complete the operational implementation of the Automated Import and Export Systems (АIS/АЕS) and the Customs Decisions Management System (CDMS) by the end of 2025.

UNDP has been actively supporting Public Administration Reform and in particular, Public Finance Management Reform since 2000. The activities increased and intensified over the years as UNDP’s relationships with the institutions which were established after the first democratic elections in Serbia strengthened, coupled with the need to modernize public sector management, and ensure a fully functioning and accountable public finance management system based on the highest international standards, and since 2014, EU accession requirements.

The UNDP CO in Serbia has implemented a total of 37 technical assistance projects in the field of PFM reform from 2004 to date, with an overall budget of 23.449.392,00 USD. The EU PFM Facility will be implemented by the UNDP Public Finance Portfolio of the Good Governance Cluster. In light of the abovementioned and the project document, the UNDP is seeking to engage the Technical Analyst for Tax and Customs, under the project Outcomes 1 and 2.

The Technical Analyst for Tax and Customs will be responsible for the provision of technical expert support in the implementation of project activities under two assigned project Outcomes (1 and 2), regular liaison with project beneficiary staff, provision of support with mobilizing senior and junior experts, reporting on implementation of project activities with the assigned project Outcomes and other technical support to the Policy Specialists (for Public Internal Financial Control; Public Procurement; Taxation; Customs) and Policy Analyst - Public Finance Management. S/he will report directly to the Policy Analyst - Public Finance Management.

• Provide technical expert advice in planning and implementation of programmatic activities under the two assigned project Outcomes (1 and 2);
• Ensure good cooperation and coordination between national counterparts, project partners and other relevant stakeholders;
• Enable conditions and create environment for mobilising and work of senior and junior experts consultants, including preparation of Terms of Reference and other relevant project documentation;
• Coordinate and closely support implementation of  the activities of the expert researchers and consultants;
• Consolidate inputs from national and international technical experts and consultants; 
• Ensure the quality of the submitted work by working closely with the consultants;
• Conduct  research, consolidation and analysis of background data and evidence to feed into the project deliverables;
• Provide expert advice in facilitating consultations with national partners and stakeholders on relevant regulatory and strategic recommendations;
• Review, provide quality assurance, and finalize relevant technical documents and specifications;
• Conduct research on project activities, identifying success stories/lessons learned and documenting it for further dissemination;
• Develop of strategic knowledge management products to help fulfil project/organizational goals;
• Support policy advocacy and communication, draft policy briefs for discussion and adoption by project stakeholders;
• Monitor project and programme compliance with corporate and donor reporting requirements, review project reports prior to dissemination, and provide feedback to improve quality and timeliness of reporting.
• Reporting on implementation of project activities with the assigned project Outcomes;
• Support for and effective coordination with M&E and Communication Teams to achieve shared objectives;
• Draft policy briefs and concept notes, as required.
• Provide quality assurance and strategic communication support to the Senior Management.
• To perform any other duties as required.

• Achieve Results: LEVEL 1: Plans and monitors own work, pays attention to details, delivers quality work by deadline
• Think Innovatively: LEVEL 1: Open to creative ideas/known risks, is pragmatic problem solver, makes improvements
• Learn Continuously: LEVEL 1: Open minded and curious, shares knowledge, learns from mistakes, asks for feedback
• Adapt with Agility: LEVEL 1: Adapts to change, constructively handles ambiguity/uncertainty, is flexible
• Act with Determination:  LEVEL 1: Shows drive and motivation, able to deliver calmly in face of adversity, confident
• Engage and Partner: LEVEL 1: Demonstrates compassion/understanding towards others, forms positive relationships
• Enable Diversity and Inclusion: LEVEL 1: Appreciate/respect differences, aware of unconscious bias, confront discrimination

Cross-Functional & Technical Competencies

• Project Management
  • Ability to plan, organize, prioritize and control resources, procedures and protocols to achieve specific goals
• Strategic Thinking
  • Ability to develop effective strategies and priority plans in line with UNDP’s objectives, based on the systemic analysis of challenges, potential risks and opportunities; linking the vision to reality on the ground, and creating tangible solutions
• System Thinking
  • Ability to use objective problem analysis and judgement to understand how interrelated elements coexist within an overall process or system, and to consider how altering one element can impact on other parts of the system
• Strategic engagement
  • Ability to capture and sustain attention, interest and agreement of high-level, influential policy and decision makers and secure their buy-in of high-level vision and objectives
• Digital transformation design
  • Practical and strategic skills in digital transformation for governments and organisations.
• Ethical Implications of Policy Development
  • Consult on the ethical implications within all policy development and standard setting.

• Master’s degree in Finance, Economics, Law, Technical Sciences or related field.
• Bachelor`s degree in combination with 2 years of qualifying experience can be taken into consideration in lieu of Master`s degree.

• Minimum 2 years (with Bachelor’s Degree) of relevant progressively responsible professional experience in public finance and public policy.

Required Skills:

• Experience in managing large scale policy-level PFM projects.
• Experience in tax / customs systems (re)structuring.

Desired Skills:

• Prior work in the UN system 
• Good organizational and time management skills
• Good application of Results-Based Management
• Good communication, coordination and facilitation skills
• Consistently ensures timeliness and quality of portfolio work.
• Establishes lasting relationships and substantive dialogue with clients
• Treats all people fairly without favoritism
• Strong oral and written communication skills
• Displays cultural, gender, religion, race, nationality and age sensitivity and adaptability
• Demonstrates integrity by modeling.

Languages:

• Excellent knowledge of Serbian and English (written and spoken). 

Institutional Arrangement

The Technical Analyst for Tax and Customs will work under the overall guidance and supervision of the Policy Analyst - Public Finance Management.

Required Documents

• Personal CV or P11, indicating all past positions held and their main underlying functions, their durations (month/year), the qualifications, as well as the contact details (email and telephone number) of the Candidate, and at least three (3) the most recent professional references of previous supervisors. References may also include peers.
• A cover letter (maximum length: 1 page) indicating why the candidate considers him-/herself to be suitable for the position.
• Managers may ask (ad hoc) for any other materials relevant to pre-assessing the relevance of their experience, such as  reports, presentations, publications, campaigns or other materials.