Caribbean Organisation of Tax Administrators (COTA) 2017 Essay Competition


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In an effort to stimulate interest in taxation matters and to encourage youths within the Caribbean Community (CARICOM) to become knowledgeable about tax administration, the Caribbean Organisation of Tax Administrators (COTA) in collaboration with the Guyana Revenue Authority (GRA) invites submissions for COTA’s Fifth Essay Competition.

“If I were the Head of my country’s Tax Administration, what would I do to increase tax revenues to fund the Government’s development programmes?”

The competition is open to Secondary School Students between the ages of 14-15 years old.

(1)   Essays should between 800-1000 words, typed in Times New Roman Font (size 12) on quarto-size paper, with 1.5 line spacing and fully justified.
(2)   Each competing school may submit 3 papers from students in Grades 9-11.
(3)  Each entry must contain the name of the Member State, the name of the School and the name,age and grade of the competing student on the first page of the  submission.

Regional Competition:
The three(3) best national essays will be selected for entry into the regional level competition. The determination of the three winners at the regional level will be made in accordance with the process agreed by COTA and publicised during July 2017.


Prizes for the best three (3) essays at the Regional level are as follows:

  1. First Prize    - US$1,000.00 and Trophy
  2. Second Prize    - US$700.00
  3. Third Prize    - US$500.00

The schools attended by the winners will also receive a prize.

Please note that the deadline for the submission of essays is Monday May15, 2017.

Essays must be submitted in sealed envelopes marked

All entries must be addressed to:

Senior Manager
Communication and Tax Advisory Services Division
Guyana Revenue Authority
200-201 Camp Street