Dear Bidder, The International Labour Office (ILO) is looking for an individual/firm to undertake work as an External Collaborator. Below is a summary of the work to be performed: The contractor will conduct a comprehensive analysis of Georgia’s preferential tax regimes and their influence on business informality. The assignment will examine how the design and implementation of these regimes may unintentionally incentivize informal practices through inconsistencies, threshold misalignments, and administrative loopholes. The contractor will analyse the competitive imbalances created by the current tax structure and their implications for businesses operating outside preferential schemes. The study will also explore the underlying reasons many enterprises choose to limit growth, including fears of regulatory complexity, lack of finance, insufficient support services, or limited awareness. A key focus will be on the disconnect between preferential tax regimes and access to social benefits such as pensions, health insurance, and unemployment protection, and how this may weaken incentives for formalization. Based on these findings, the contractor will develop evidence-based recommendations to inform Georgia’s National Strategy on Formalization, with a focus on reforming tax policies to support sustainable enterprise development, fair competition, and expanded access to social protection. Please note that if travel is required for this assignment, the necessary travel costs will be covered by the ILO. If you are interested, please express interest and follow the instructions attached to consult the detailed terms of reference and other relevant information in the ILO e-sourcing platform. Please submit your proposal before the specified deadline. Thank you.