Strengthening progressive DRM and accountability to stakeholders to improve the social contract

1. Project to be Reviewed

Project: Domestic Resource Mobilization

Project Location: Kenya

Project Budget: 17.5 M DKK

Project Start: August 1st, 2024 – 31st December 2025

Ultimate Outcome

Strengthening progressive DRM and accountability stakeholders to improve the social contract.

Work Requested

To conduct a baseline study for the DRM project being implemented in Kenya

Timeframe

30 days

Report Deadline

10th April 2025

2. About Oxfam
Oxfam is an international confederation of 21 organizations working in over 60 countries worldwide seeking to find lasting solutions to poverty and injustice around the world. Oxfam is determined to change that world by mobilizing the power of people against poverty. Around the world, Oxfam works to find practical, innovative ways for people to lift themselves out of poverty and thrive. We save lives and help rebuild livelihoods when crisis strikes. And we campaign so that the voices of the poor influence the local and global decisions that affect them. In all we do, Oxfam works with partners, public and private sector institutions alongside vulnerable women and men to end the injustices that cause poverty. Read more about Oxfam from https://kenya.oxfam.org/

3. About the project

Developing countries currently find themselves in a multitude of crises with an increasingly dire debt crisis, an escalating climate crisis, and hunger on the rise while poverty reduction has come to a halt. To respond, governments should invest in increasing support for citizens and invest in climate adaptation but are instead planning to do the reverse. Oxfam’s analysis shows that 43 African countries plan to cut their public spending by a cumulative 5.4% of GDP in 2021-26 totalling $186bn.

To avoid austerity and instead increase investments in sustainable, pro-poor and gender sensitive development, there is a pressing need for countries to increase progressive Domestic Revenue Mobilisation (DRM). To finance a fair recovery from crises, Africa’s governments will need to find ways to both strengthen their tax systems and make them more progressive. As recent events in Kenya have demonstrated, raising regressive taxes in the context of austerity risks undoing the social contract, and can undermine democracy and stability.

This project seeks to complement Danida’s new DRM strategy for 2023-25, which is aligned with the Addis Tax Initiative Declaration 2025. The purpose of this Top Up is to strengthen the demand side for progressive DRM by supporting civil society coalitions and journalists to play a stronger role as accountability stakeholders around DRM. In doing so, we intend to contribute to a strengthening of the social contract between state and citizens around taxation, and on the need for taxation to be progressive. With this focus, the proposed programme seeks to further strengthen Danida’s contribution to The Addis Tax Initiative mission statement of building fair tax systems that strengthen the social contract, and we will especially focus on contributing to Commitment 1, 3 and 4 of the Addis Tax Initiative Declaration 2025:

Commitment 1: states that members of ATI should promote “reforms to foster equity of tax systems […] in order to reduce inequalities and advance the social contract”, and that members should “advance the level of progressivity within tax and non-tax revenues”. We will work with partners at national level to make national tax systems more progressive. The exact content will differ for each country depending on political opportunities and partner organisations’ interests, but we will work on issues such as taxation of high net-wealth individuals (HNWI), property taxation, capital gains taxation, wealth taxation, corporate income tax, and green taxation. We will also work at regional and global level to promote reforms that can help reduce inequality between countries and within countries.

Commitment 3: ATI members commit to apply coherent and coordinated policies that foster DRM and combat tax-related illicit financial flows (IFFs). We will work with regional civil society and the media to promote international reform for action against IFFs. This work indirectly and directly also supports the efforts to stop corruption.

Commitment 4: Enhance space and capacity for accountability stakeholders to engage in tax and revenue matters. The programme will strengthen civil society organisations and networks as well as investigative journalists on fiscal justice issues (tax, public spending and accountability) for them to play an effective role as accountability stakeholders. We will strive to enhance the collaboration between state and non-state actors to ensure there is effective citizen participation in holding public institutions accountable at national and sub-national levels. The capacity of citizens will be strengthened to raise their voices and demand for transparency and accountability of domestic revenue and service delivery. Our approach will put emphasis on building a stronger link between taxes paid and public services delivered to strengthen tax morale and build confidence that corruption in government is tackled effectively. Overall, the programme will build on Oxfam’s comprehensive and well-tested theory of change for civil society to demand progressive DRM that translates into increased social services. This approach focuses on building citizen demand for transparency and accountability around tax and budgets, as well as increasing the space for constructive dialogue with government and private sector on these topics.

Project Partners

While Oxfam in Kenya and Oxfam Denmark are accountable for the overall management of the program, National Taxpayers Association ( NTA ) , The Institute of Social Accountability ( TISA ) and Institute for Public Finance ( IPF ) These partners provide contextual knowledge and on-the-ground expertise to ensure that the DRM project activities roll out as intended and the project responds well to local needs. In addition, the project will partner with Tax Justice Network Africa to link efforts at country-level to regional and international opportunities. We will also build on Oxfam’s global and regional presence to link up national civil society partners and journalists with the Oxfam advocacy offices in Washington DC to engage the IMF and World Bank, in New York to engage in UN processes, as well as Oxfam’s Pan Africa Platform to engage with the African Union. We will focus on the opportunities in the programme period such as the Financing for Development conference in 2025, the UN Tax Convention negotiation, and the G20 presidency under South Africa and the African Union.

4. Purpose and Scope

The Baseline study will provide programme stakeholders with baseline data on key project indicators that will allow the project team to track changes taking place over the course of the project period, learn from the implementation, assess progress, adjust if necessary and inform decision making. The primary audience is internal namely: programme staff from Oxfam Denmark , Oxfam in Kenya, TISA,NTA and IPF as the implementing partners. With this in mind, the DRM baseline study will employ a Qualitative approach for data collection and analysis.

Oxfam expects the consultant(s) leading the baseline study to adopt a feminist lens. In its work, Oxfam seeks to apply a Feminist Approach to Monitoring, Evaluation, Accountability and Learning (FMEAL). In doing so, it prioritizes seven key foundations, including:

• Understanding feminist MEAL as an approach,
• Positioning MEAL as an integral part of social transformation,
• Shifting power to participants in evaluations,
• Understanding the role of the evaluator as a facilitator,
• Valuing collective, context-driven knowledge generation,
• Providing a learning orientation to evaluative exercises, and
• Rooting feminist MEAL in safe programming, guided by ‘do no harm’.

The successful consultant(s) should reflect these foundations in their proposal and subsequent work.

Objectives

Overall, Oxfam and its partners envision a feminist baseline study that draws on a range of stakeholder voices and contextual experiences to:

• To provide a situational analysis of the current status and dynamics of DRM, practices, policies/frameworks, barriers, enablers and the status of the civic space participation in the DRM accountability ecosystem.
• To establish benchmarks on key outcome indicators for comparison and analysis upon program completion
• Conduct stakeholder mapping and analysis to identify key actors, their roles, power, interest and spheres of influence in the project landscape
• Assess implementation strategies and provide alignment recommendations to project activities and outcomes.

5.Methodology

The baseline survey is intended provide initial baseline data on indicators in the DRM MEAL framework . The consultant(s) should be prepared to use appropriate data collection approaches and techniques that will guarantee quality and ethical concerns.

Primary Data Collection- information gathering in targeted areas in Kenya to be identified jointly with the partners. The survey will involve the development of a structured series of Key Informant Interviews, Expert Consultations and Focus Group Discussions and other information gathering techniques that will be used in parallel under the Baseline Study.

Secondary data review: The consultant will identify in consultation with Oxfam in Kenya and the implementing partners , data for review.

This will include but not limited to; desk research on the project context which will involve identification and interrogation of relevant literature related to the DRM Project

Ethical considerations

The consultant will put in place measures to ensure data collection adheres to all necessary ethics and guidelines provided by local laws on data protection and ‘Do no Harm’ standards, Oxfam safe programming and feminist principles.

6.Key Activities and Deliverables

The baseline Study will start upon signing of the contract between Oxfam and the successful consultant(s/ firm) or an otherwise agreed upon date. The exact due dates for all deliverables will be finalized with Oxfam prior to submitting the inception report, so long as the dates continue to fall within the broad start and finish dates of the consultancy.

Oxfam envisions the review as a collaborative undertaking between itself, partner staff in Kenya and the successful consultant(s). We expect that the selected consultant(s) will engage with and provide feedback on a continual basis. On our part, we commit to collaborating with the selected individual/team and to providing sufficient time for a back-and-forth approach.

Key Activities / Deliverables

Timeline

Start date of contract

Inception phase – 5 days

Inception report on the execution of the assignment within 5 days of the commencement of the consultancy; setting out how they will approach the assignment, List of stakeholders to be engaged, secondary data sources for review, proposed methodology and timetable and data collection tool, including draft discussion guide for collection of field-level data in the selected counties – 3 days for review by Oxfam

Data collection and Analysis – 15 days

Scripting of the questionnaire on the appropriate tool agreed.

Training of enumerators and note takers.

Pre-testing and adapting of tools.

Lead in Data collection and cleaning for synthesis and analysis

Draft report – 5 days

Submit zero draft of the report for review

Final report

Submit final report of the report incorporating feedback from the review team – Oxfam will provide feedback on the draft report within 7 days. Final Report within 5 days of receiving feedback

Inception Report

The inception phase will begin with a thorough desk review of existing project documents and current research on DRM . Based on this analysis, the inception report will include:

List of literature materials to be reviewed.

• Roles and responsibilities of team members executing the work,
• Data collection tools (a survey and supporting qualitative tools),
• Proposed methodology
• Updated budget,
• A proposed schedule of meetings with key Oxfam staff to check progress and provide updates throughout all phases of the work, and
• A detailed table of contents for the final report

In-country data collection can only begin after Oxfam approves the inception report.

Final Report

The final report will provide benchmarks on key outcome indicators and a situational analysis of the current status and dynamics of DRM, practices, policies/frameworks, influential stakeholders and the status of the civic space triangulating data The report shall provide clear documentation and findings, focusing on:

• Executive summary (2-3 pages)
• Introduction
• Purpose and objectives
• Methodology
• Findings
• Conclusion and recommendations
• Filled in baseline values in the Performance Measurement Framework

Annexes to the Final Report

The final report shall also include a number of annexes, which will provide context to the report’s findings and recommendations. Suggested annexes include:

• Terms of Reference for the final review.
• Final review inception report.
• Data collection tools, including survey and qualitative tools.
• List of individuals and stakeholder groups consulted.
• List of supporting documentation reviewed.
• Knowledge products / infographics highlighting key findings from the final report.
• All raw data (quantitative data file, transcripts from In-depth Interviews, FGDs etc should be submitted to Oxfam in Kenya Offices in Nairobi for reference and future use
• Summary of Key findings in a format agreed upon by the consulting team to be used as a quick and engaging way of key finding

7.Profile of the Review Team

The consultancy can include different team members. Key competencies of the team include:

• Strong experience designing and leading baseline studies and/or endline studies, particularly focusing on DRM, Tax
• Experience utilizing feminist MEAL principles and practices.
• Ability to facilitate and relate to stakeholders at multiple levels and in diverse contexts.
• Demonstrated expertise in social media analysis and its role in communication and policy influence
• Strong written and verbal communication and presentation skills in English
• Experience in undertaking a stakeholder mapping and analysis..
• Strong analytical, communication and report writing skills.
• Good spoken and written communication skills in Kiswahili and English.
• Proven experience of using participatory methods for data collection and analysis in programme evaluation.
• Sensitivity to cultural and historical contexts in the data collection and analysis process.

8. TAX AND VAT ARRANGEMENTS

Oxfam will deduct withholding tax from the professional fees which will be in conformity with the prevailing government rates and submit the same to the Government of Kenya.

9.BID REQUIREMENTS

Consultant(s) who meet the above requirements should submit bids, which at minimum include the following:

• Suitability statement, including commitment to availability for the entire assignment.
• Brief statement of the proposed study methodology including a detailed work plan.
• Detailed financial proposal, including daily costs.
• Information on the team composition and level of effort of each team member – include updated curriculum vitae that clearly spell out qualifications and experience.
• Contacts of three organizations that have recently contracted the consultant to carry out relevant study.
• Samples of similar and/or related work done previously

N/B: The entire bid should be a MAXIMUM OF fifteen (15) PAGES inclusive of CVs and Budgets. Bids not meeting this requirement will not be considered. The budget financial proposal must indicate all-inclusive costs for conducting the survey.

10. REPORTING LINES

The consultant shall work under the supervision of Oxfam’s MEAL Advisor with a strong liaison with the DRM project manager.