Global Alliance for Tax Justice AISBL
Rue d’Edimbourg 26, 1050 Brussels, Belgium
Terms of Reference (ToR)
Evaluation of the Bread for the World–Funded GATJ Project
“Global South Voices for International Tax Reform”
March 2026
Background
The Global Alliance for Tax Justice (GATJ) is a South‑led global coalition within the tax justice movement. Established in 2013, GATJ brings together regional tax justice networks from:
- Asia (Tax & Fiscal Justice Asia)
- Africa (Tax Justice Network Africa)
- Latin America (Red de Justicia Fiscal de América Latina y el Caribe)
- Europe (Tax Justice Europe)
- North America (Canadians for Tax Fairness & FACT Coalition)
Collectively, these networks represent hundreds of organizations worldwide.
This Terms of Reference relates to a 36‑month project funded by Bread for the World (Brot für die Welt), running from January 2024 to December 2026. This is the first project funded by Bread for the World for GATJ.
The evaluation will take place at the beginning of the third and final year of the project. In addition to assessing progress toward objectives, the evaluation’s findings and recommendations will inform the design of a follow‑up project.
Bread for the World requires project evaluations to apply the OECD‑DAC criteria (relevance, coherence, effectiveness, efficiency, impact, sustainability), as well as cross‑cutting considerations of gender, inclusion, and environmental impact.
Overview
GATJ seeks to contract a consultant to evaluate the project “Global South Voices for International Tax Reform”, funded by Bread for the World.
Deadline to apply: 23 March 2026, 17:00 CET
Project to Be Evaluated
Overall Objective
Global tax rules are changed to make them work for all countries, people, and the planet.
Project Objectives
- Objective 1: CSO campaigning and advocacy for global tax reform is increased
- Objective 2: Government support for a UN Tax Convention is increased
Indicators
- 1.1: By 2026, the number of CSOs, coalitions, and networks actively engaged in advocacy for a UN Tax Convention has increased by 30%
- 1.2: By 2026, the number of countries where CSOs are actively campaigning for a UN Tax Convention has increased by 30%
- 2.1: By end‑2026, at least 10 governments, parliamentarians, or international institutions have taken steps supporting a UN Tax Convention
- 2.2: Increased demand by governments and regional bodies (finance ministries, tax authorities, MPs) for engagement with GATJ and partners on steps toward a UN Tax Convention
Objectives and Purpose of the Evaluation
The evaluation aims to assess whether and how the project contributes to changing global tax rules, particularly through:
- Increased CSO engagement
- Increased government support for a UN Tax Convention
The evaluation will:
- Identify achievements and challenges
- Provide recommendations for strengthening GATJ strategies
- Inform the design of a follow‑up project
As the evaluation takes place before project completion, recommendations should be actionable within the remaining project period.
Evaluation Criteria and Key Questions
The evaluation will apply OECD‑DAC criteria and Bread for the World cross‑cutting issues.
Relevance
- Was the project design appropriate to the evolving political context, including UN Tax Convention negotiations?
- Did the project respond to CSO needs and priorities?
- How can a future project be more relevant for regional members?
Coherence
- How well did the project strengthen coordination within the global tax justice movement?
- How coherent were project priorities with regional member expectations?
Effectiveness
- How effective were movement building, coordination, communication, and advocacy efforts?
- What internal or external factors enabled or hindered success?
Efficiency
- Were financial and human resources used efficiently?
- How can synergies between GATJ and members be improved?
Impact
- How did the project strengthen the tax justice movement?
- How did it influence UN Tax Convention decision‑making?
Sustainability
- How sustainable are partnerships, practices, and knowledge generated?
- How can a future project deepen sustainability?
Gender Justice
- How did the project advance gender justice through UN Tax Convention advocacy?
- What lessons can strengthen feminist and intersectional approaches?
Inclusion
- Was meaningful participation by regional networks ensured?
- How were language, digital, and capacity barriers addressed?
- Did the project contribute to more equitable power dynamics?
Environmental Impact
- What environmental impacts were associated with project implementation?
- How were environmental organizations engaged?
- How can ecological perspectives be better integrated in future strategies?
Conclusions
- Key findings relevant to the remaining project period
- Priority objectives for a 2027–2029 follow‑up project, considering UN Tax Convention negotiations expected to conclude in 2027
Methodology
The evaluator is expected to propose a mixed‑methods approach, combining qualitative and quantitative methods, including:
- Desk review of project documentation and monitoring materials
- Key informant interviews with GATJ Secretariat, regional networks, and partners
- Case studies of selected advocacy efforts
- A sense‑making workshop to discuss preliminary findings
The methodology must ensure participation, gender sensitivity, inclusiveness, and Global South leadership.
Deliverables
- Inception Report (methodology, tools, work plan)
- Draft Evaluation Report (findings, analysis, recommendations)
- Validation Workshop (presentation and discussion of findings)
- Final Evaluation Report (maximum 25 pages, plus executive summary)
Reports will be reviewed by GATJ Secretariat and Bread for the World.
All deliverables must be in English and be practical, concise, and implementation‑oriented.
Tentative Timeframe
| Phase | Activity | Timeframe |
|---|---|---|
| Consultant selection | Publication of ToR | 11 March |
| Review of offers | 24 March | |
| Selection & contracting | By 31 March | |
| Inception | Inception meeting | First week of April |
| Methodology & interview list | Week of 6 April | |
| Data collection | Interviews & analysis | Early April – Early May |
| Reporting | Draft report & review | Early May |
| Validation | Workshop & comments | Mid‑May |
| Final output | Final report | End of May |
Estimated Budget
The evaluation budget is up to €15,000, inclusive of all fees.
Management and Roles
- GATJ Secretariat: Manages evaluation process, coordinates access, reviews reports
- Bread for the World: Reviews and comments on ToR, selection, and reports; holds veto rights
- Evaluator: Implements methodology, ensures neutrality and quality, delivers outputs on time
Language
- Required: Fluency in written and spoken English
- Desirable: Working knowledge of Spanish
How to Apply
Interested consultants should submit the following by email to:
📧 [email protected]
Required documents:
- CV
- Two‑page memo outlining the proposed evaluation methodology