6th Caribbean Organisation of Tax Administrators (COTA) Essay Competition

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 Sixth Essay Competition.

Topic: “Digitalization: Moving today’s tax administration beyond the twenty-first century”


The competition is open to Secondary School Students between the ages of 14-16 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.



  1. Demonstrate reasonable knowledge and understanding of the country’s tax administration function and tax structure as well as the digital transformation process;
  2. Reflect logical presentation of facts as well as sound argumentation;
  3. Reflect the use of proper grammar and punctuation.

Ingenuity of ideas and the use of examples or illustrations will be rewarded.



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 July2019.

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

First Prize               - US$1,000.00 and Trophy 

Second Prize         - US$700.00

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 Thursday, April 18, 2019. Essays must be submitted in sealed envelopes marked COTA ESSAY COMPETITION 2019.

 All entries must be addressed to: Senior Manager, Communication and Tax Advisory Services Division, Guyana Revenue Authority, 200-201 Camp Street, Georgetown.