1. Background
ActionAid International Kenya (AAIK) is an affiliate of ActionAid International which is active in over 42 countries in Africa, Asia, America, and Europe. In Kenya, AAIK has a presence in over 16 counties across the country, facilitating processes that eradicate poverty and seeking to ensure gender equality and social justice through anti-poverty initiatives, local institutional capacity building and public policy influencing processes.
ActionAid Kenya is a non-partisan, non-religious development organisation that has been working in Kenya since 1972 to end poverty and injustices. ActionAid Kenya is among the leading anti-poverty agencies in Kenya having presence in 16 counties working directly with over one million people living in poverty and exclusion.
We are un-apologetic in advancing Women’s Rights and ensuring that Women Living in Poverty and Exclusion are at the centre of our work. AAIK commit to work with Women, Children and Youth living in poverty and exclusion to claim and realize their constitutional rights through working within three main pillars of Human Rights Based Approach (HRBA); empowerment, solidarity and campaigning.
AAIK is committed to undertaking all its work in a manner which does not put children or vulnerable adults at risk. All contractors and Consultants etc., are informed of their contractual and moral responsibilities to safeguard children, young people, and vulnerable adults in all areas of ActionAid’s work.
2. Background and context
ActionAid Kenya, our partners, and the communities have been on the frontline advocating for tax justice and have undertaken several research at country and global level. Our tax work is directly interlinked with the Gender Responsive Public Services (GRPS). Continually, the inequality gap has been widening and with Covid-19, reality of inadequately financed GRPS have been exposed leaving communities vulnerable.
Further, according to the Kenyan Constitution of 2010, both the national and county governments have the authority to levy taxes and charges. Kenya, is increasingly in need of a succinct grasp of taxation within the context of public financial management (PFM) debates that can be applied comparably across East Africa and at the regional level. Fiscal policy continues to be critical to growth in terms of infrastructure development, service delivery, and wealth creation.
Also, Taxation is primarily integrated into the SDGs via target 17.1, which aims to "strengthen domestic resource mobilization, particularly through international support to developing countries, to boost domestic capacity for tax and other revenue collection." Taxation can also help to minimize disparities within and across societies according to (SDG 10), as well as support stronger and more responsible democratic systems (SDG 16). In the last four years AAIK has worked on 1) Revenue generation, 2) Allocation and 3) Utilization for the provision of public services in basic education, primary health care and potable water with the aim of contributing to equitable growth and development.
To exert influence over Public Financial Management (PFM) procedures by replicating successes and capitalizing on new chances to support fiscal justice causes, AAIK is working with partners to achievement of quality Gender Responsive Public Services (primary health care, basic education and potable water) for women living in poverty and exclusion through effective advocacy and campaign by young wo/men to influence actions on reforms and enforcement of tax policies; engaging the county governments to incorporate priorities from the Community Led Participatory Change Plans (CLPCP) into the County Integrated Development Plans (CIDPs) / County Annual Development Plans for provision of GRPS; private sector adopting PPP framework; formulation, adoption and utilization of the resource allocation framework by counties .
The foreseen risk is that information on the available legislative frameworks may not be readily available through the government and other institutions that are working on the same area. The consequence therefore is that the review and analysis may not lead to comprehensive studies and in turn the findings on the enforcement may have gaps making it hard to utilize the study. Our mitigation is to ensure that we are working closely with all stakeholders from the demand and supply side. It’s within this frame that AAIK is seeking a consultant to carry out a study on tax justice and how it affects the people living in poverty and exclusion.
3. Goal: National and county governments have improved tax policies and administration mechanisms on resource generation.
4. Overall objective of the assignment
To analyze the gaps in the implementation of tax generation legislative framework and the allocation to GRPS provision and how youths can increase the demand for corrective actions from the national and county governments.
To identify opportunities for young people, particularly women, to engage in effective advocacy and campaign at the county, national, continental, and global levels to influence tax policy reforms, monitoring, and enforcement.
To identify opportunities for youth engagement, monitoring, and domestic pressure on corporations, particularly multinational corporations, to comply with anti-corruption legislation and foster a fair business environment, particularly in the provision of GRPS.
5. Expected outcome
County and national governments to allocate and effectively utilize resources for GRPS in line with the CIDPs which incorporate the CLPCP and adhere to anti-corruption laws.**
County and national governments institutions are lobbied to formulate, adopt and put to practice resource GRPS resource allocation framework
Companies to deliver GRPS in line with the 4A ([1] Available, Accessible, Acceptable, Adaptable,) **
Young people will demand for implementation of transparent and accountable Public-Private Partnerships (PPP) frameworks where these exist and demand that they meet the 4A+ S[1] of GRPS where relevant
a. Scope of work:
The focus of this study will be at a national level.
The consultant(s) will be expected to accomplish the following tasks:
Analyze the overall policy and legal framework - highlighting gender gaps and opportunities to protect and promote tax justice and women’s rights by; -
Identifying relevant policies, legislation and programmes that support tax justice in Kenya;
Proposing ideas and strategies for enhancing a favorable programming.
Develop and conduct research to inform academics, civic society, faith-based organizations, private sector organizations, among others, on current tax justice debates and circumstances.
Advocate for evidence-based policy positions that inform citizens about contemporary tax justice issues and situations.
Provide a clear set of recommendations on strategies that can be implemented to achieve better gender-transformative and long-term results in tax justice governance.
b. Deliverables
Inception report indicating how the consultants propose to carry out the tasks with timelines, the methodologies, the rationale and expected results. The methodology is to be developed and specified by the consultant and will provide details of methodology and tools to be used in carrying out the exercise.
Desk/literature review and a draft report that will be shared with AAIK.
Presentation of findings at national and county (one selected county) validation workshop.
The final study reports.
A policy brief articulating clear steps of action
c. Reporting
The consultant will report to AAIK's Programme Manager – Women Rights and Governance.
d. Duration
This consultancy shall be valid for a period of 21 days, including time spent working remotely and in field locations (please see Key Deliverables above). ActionAid will cover all logistical costs associated with completing the work, subject to prior clearance.
e. Fees
The duration of the task is projected to be 21 days. Interested parties must submit a financial proposal describing the proposed rate.
6. Consultant Responsibilities (s)
Discuss and agree on the Terms of Reference for the briefings with ActionAid, including the exact list, scope, and timing of the briefings.
Within the stated schedule, submit written briefings to the ActionAid team for assessment and feedback.
Produce final briefings that incorporate all contributions and feedback received,
AAIK owns all materials that will be developed.
As a requirement of the contract, the consultant must sign AAIK's Code of Conduct and adhere to all aspects of these regulations for the duration of the consultancy period.
a. Specifications for consultants
ActionAid is seeking a skilled and experienced consultant, or team of consultants, with experience in tax justice and economic and social research, as well as demonstrated capacity to perform the services requested within the specified timetable and budget.
b. Desired consultant qualifications
Extensive knowledge and experience in all aspects of taxation and gender and related matters.
Appropriate requirements include an advanced degree in economics, law, taxation, gender or a similar field of study.
Continuity of availability throughout the research.
High-level research abilities and expertise, notably in gender and/or women's rights research, tax justice contextual analyses, and baseline research.
Demonstrated knowledge of the Kenyan constitutional and policy environment on the taxation, gender mainstreaming, and citizen involvement, and influencing.
Knowledge of continental and global taxation frameworks.
Strong analytical and report writing abilities, including the ability to write policy papers for advocacy.
Proficiency in spoken and written English as well as Kiswahili. Knowledge of the frameworks that promote gender and tax justice both at the national, regional and continental level
7. Tax and VAT arrangements: ActionAid Kenya will deduct withholding tax from the consultancy fees in conformity with the prevailing government rates and submit the same to the Government of Kenya. The consultant will be entitled to a copy of tax submission certificate on request from ActionAid Kenya.**
8. The submission procedure entails a series of steps
Candidates interested in applying are invited to provide the following documents: A copy of the consultant's curriculum vitae; • MAXIMUM OF 4 PAGES which should include the following:
a) Suitability statement that express commitment to availability for the entire period of the assignment.
b) Brief statement on the proposed methodology including a detailed work plan.
c) Contacts of three organizations that have recently contracted the consultant to carry out similar tasks.
d) Financial proposal with daily costs per activity which shall be part of the 4 pages.
[1] Available, Accessible, Acceptable, Adaptable, Safe, GRPS Framework, ActionAid, 2016
How to apply:
Interested candidates are urged to apply by sending an email to procurement.kenya@actionaid.org by 14th December 2021. Kindly contact the aforementioned for any clarifications.
Only Shortlisted candidates will be contacted.