The World Bank team is seeking proposals from local research firms in Pakistan with experience collecting and analyzing qualitative data in Khyber Pakhtunkhwa to support this behavioral diagnostic. The firm would support the design and implementation of fieldwork activities in Khyber Pakhtunkhwa by engaging in data collection activities in in-person formats. Activities would take place between October and November 2023.Objective and Scope of WorkThe selected firm will be responsible for conducting qualitative data collection activities to support the mapping of determinants of compliance among various segments of taxpayers and identify binding constraints to revenue collection in KP province. Activity 1: Direct data collection with taxpayers and key stakeholders.The firm is expected to prepare and implement data collection instruments -focus groups or group interviews and individual interviews to explore; in granular detail bottlenecks to formalization and compliance. The firm is expected to conduct at least 4-6 focus group discussions (FGDs) with businesses; 4-6 focus groups with individuals; 8-12 in-depth interviews (IDIs) with one participant from each focus group discussion; and semi-structured interviews (SSIs) with business and accountant associations in the KP province. A locally-based World Bank team member will support the implementation of these activities through selective participation (observer and/or co-facilitator in some FGDs and IDIs; and co-facilitator in SSIs). Activity 2 Non-participant observationsThe firm will conduct a set of non-participant observations (in coordination with a local World Bank team member) at points of interaction between revenue authorities and taxpayers; and/or between vendors and consumers. The objective of these observations is to understand how physical environments influence compliance and tax morale; including how tax officers interact with taxpayers (for example; to identify whether these are positive/motivational or negative/coercive) and how services are designed to encourage or discourage compliance.