The Network of Unions for Tax Justice (NUTJ), in collaboration with Public Services International (PSI), is seeking an expert to develop a legally sound and advocacy-ready proposal for a regulatory framework on tax incentives in Honduras. 

The framework will support trade union advocacy for a fairer and more transparent tax system. It aims to replace the current system of tax incentives with a clearer legal structure that balances investment promotion with social and economic development objectives. These include job creation, environmental sustainability, and the protection of labour rights. The new framework will also introduce stronger accountability measures to ensure transparency and effective oversight. 

This initiative responds to a pressing need: between 2009 and 2022, Honduras lost an estimated €16 billion in tax exemptions and incentives. The framework developed through this project will be designed to shape legislative reform and feed into national debates around the government’s planned tax reform. 

The selected expert will produce a full legislative proposal aligned with Honduran law and international best practices. The work will involve close collaboration with a reference group of Latin American and international tax specialists and contribute directly to national advocacy efforts. The process may also help inform future campaigns in other countries, such as Guatemala and Mexico. 

We are looking for applicants with: 

• Proven legal and tax expertise in Honduras, especially in corporate taxation and economic policy. 

• Familiarity with international tax standards (e.g. OECD, UN). 

• Demonstrated experience working with trade unions, governments, or development organisations on fiscal policy or economic reform. 

• Strong understanding of Honduras’ political and economic context. 

• Full fluency in Spanish (working knowledge of English is also required). 

The deadline to apply is Friday, 2 May 2025 (COB). 

All the details for this call for tender are outlined in the terms of reference below.