Analysis on Domestic Resource Mobilization for Basic Public Service Delivery in Kenya Consultancy Opportunity - 2015

Terms of Reference: Analysis on Domestic Resource Mobilization for Basic Public Service Delivery in Kenya
 

Introduction: Oxfam Kenya in partnership with the National Taxpayers Association (NTA) and other local partners are implementing a three year project on Domestic Resource Mobilisation (DRM) with financial support from the Ministry of Foreign Affairs of Finland. 

The project is titled “Mobilising progressive domestic resources for quality public services in Kenya” and the overall objective is to support civil society organisations, community based organisations, and communities in Nairobi, Turkana and Wajir counties of Kenya, to be better placed to demand progressive taxation, more accessible public services and accountable government. 

In doing this, the project seeks to contribute to promoting accountable and transparent gender sensitive resource mobilization, allocation and spending on public services in order to tackle inequality and poverty.
 

 

Purpose of the study: The purpose of the analysis is to provide Oxfam and partners with gender sensitive information on national and county mobilization, allocation and spending of resources for service delivery in Kenya with a specific focus on Nairobi, Turkana and Wajir Counties. 

The analysis will inform the Theory of Change, assumptions and key areas of focus for the project,
following which Oxfam and partners will develop work plans, corresponding budgets, and the Monitoring, Evaluation and Learning (MEL) Framework and finally conduct the Baseline before project implementation begins.
 

Recognizing that other actors in Kenya are working on tax justice and that the existing project scope is broad and ambitious, we are looking to conduct an in-depth analysis of tax justice in order to better understand where the project can add value as well as to refine the scope of our work and inform project design.

This analysis will also provide guidance on the critical issues for further study and to influence our campaigning.

Specific Objectives

• To analyse the progressiveness or regressiveness of Kenyan tax policies including tax incentives


• To analyse the allocation and utilization of resources by both national sector specific (health, education and water) and county governments in provision of social services o To provide a stakeholder mapping and power analysis in DRM at national level and target counties


• To analyse gender sensitiveness of mobilisation, allocation and spend of public resources at national level and target counties


• Provide recommendations and strategies on promoting fair taxation and utilization for basic public service delivery in Kenya

Scope of Assignment: The analysis will identify the critical actors and institutions which facilitate or block reform and unpack the visible, invisible and hidden relationships between these actors and institutions. 

It emphasises the importance of context, power, institutions, actors, relationships and processes. Understanding the interests and influence of different stakeholders and how their power is exercised within a particular institutional context is central to both effective and equitable policy reform and successful policy implementation. 

The analysis will test the explicit and implicit assumptions about the influence and interests of stakeholders and the way that power is exerted in a specific institutional and individual context, that underlies policy reform and implementation as well as attitudes and behaviours. 

In particular, the analysis will:

• Provide an overview of the Kenya tax system (and corresponding policies) and the extent to which it is progressive/regressive


• Overview of why particular reforms or policies have been successful or less successful in Kenya in bringing about progressive taxation


• Integrate a gender analysis, power analysis, stakeholder mapping and economic analysis o Provide recommendations on what needs to be addressed and the key interventions


• Overview of what is taxable (including the extractive sector)


• An analysis of revenue mobilized, allocated and spent by National target sector Ministries and target counties, as a percentage of the resources allocated from National government and revenue generated from domestic sources


• Overview of the balance between national/county governments in the sector and the extent to which the county government is a distinct actor of the national government


• Recommendations on how DRM capacity can be improved for enhanced service delivery


• Citizens’ and stakeholders’ perceptions and engagement in taxation and service delivery


• An overview of Government commitment to health, education, water and sanitation services, and regional or international recommendations for spending on these basic services, as well as existing levels of demand for the services against the current allocation by the national and target county governments


• Recommendations on the most strategic and critical area for tax justice programming in Kenya, based on findings. Including opportunities (entry-points) and emerging trends.

Methodology
 

This study will present both quantitative and qualitative data which will be collected from a mix of both secondary and primary data sources. 

The secondary data will be collected through a comprehensive review and analysis of the existing relevant data sources.. 

The primary data on the other hand will be collected through interviews and discussion with relevant respondents, including in target project locations (Turkana, Wajir, Nairobi). 

The identified research firm/consultant will develop relevant data collection tools and identify the appropriate means for collecting the data which will be discussed and agreed with Oxfam and partners, prior to the data collection exercise. 

The data will be analysed using appropriate data analysis packages such as SPSS or other conventional means. 

The data should be presented in a logical, meaningful, reader friendly and simple language on a date agreed with NTA and Oxfam.
 

The initial priority will be the desk-based research and stakeholder mapping (which will provide an overview of allies and potential partners) to be presented in mid/end May.

Deliverables

• A final proposal outlining the methodology, list of key informants, proposed tools and work plan to be presented within 3 days of signing of the contract.


• Stakeholder mapping to be presented as a separate document in mid/end May, for later integration into the final report.


• Following desk review, refine and present field data collection tools for discussion and approval by NTA and Oxfam before commencement of data collection.


• Draft report to be shared with NTA and Oxfam for their feedback to be incorporated in the draft report (time for addressing the feedback will need to be built into the timeframe of activities).


• Dissemination of the revised draft report to key stakeholders followed by a Q&A and feedback from the stakeholders.


• Final report that incorporates feedback from stakeholders


• Presentation of key findings and recommendations during the Nairobi level project launch

The written report will be:

• Produced in English language and using accessible and concise language.


• The report format and text shall be in A4 paper size and a legible Arial 12 font size.


• The report should not exceed more than 50 pages.


• At least one hard copy and one electronic copy by the agreed deadline.

The following structure will be followed:
 

(i) Introduction
(ii) Purpose and objectives
(iii) Methodology
(iv) Findings (outlines to be agreed by both parties after the field work)
(v) Recommendations
 

The report will provide clear analysis of Kenyan domestic resource mobilisation, as well as allocation and spending on public services.

Skills and Experience
 

This study will be conducted by a team of researchers who will possess the following:

• At least a Masters Degree in Economics/ Business Studies/public policy, social science or related field for the lead consultant and a minimum of Bachelors Degree on the relevant academic areas for research assistants.


• Five years demonstrated experience in economic research and policy analysis in Kenya as the lead consultant


• Previous knowledge and experience on tax and budget issues preferably in health, education or water sectors


• Good understanding of Kenyan Constitution and devolution policies


• Conversant with application of cross cutting themes such as gender mainstreaming and governance


• Experience in stakeholder mapping, power and gender analysis


• Proven experience of using participatory methods as the means of data collection and analysis.


• Fluency in spoken and written English and Swahili.


• Excellent analytical and report writing skills with skills in using statistical packages such as SPSS, Epi data, N-Vivo etc.

Confidentiality of information: All documents and data collected will be treated as confidential and used solely to facilitate analysis. Interviewees will not be quoted in the reports without their permission.
 

Content: All the required documents and reports in their draft and final versions shall be submitted to NTA National Coordinator within the specified timing in this ToR. 

The Coordinator commits to give written feedback to each of the submitted documents within 5 working days of receipt.
 

Consultancy Period: The period of this consultancy will be approximately 35 working days, starting on the 11th May 2015 and to be completed by 26th June 2015.
 

Management
 

Tax and VAT Arrangements: NTA will deduct withholding tax from the consultancy fees which will be 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 the tax submission certificate on request from NTA.

Supervision: The overall supervisor of this assignment will be NTA Coordinator and the Oxfam Project Manager.

Bid Requirements: Consultants who meet the requirements of this assignment should submit Expression of Interest of NOT MORE THAN 10 PAGES which should include the following:

• Proposed study methodology including a detailed work plan.


• Updated curriculum vitae of the consultants that clearly spell out their qualifications and experience.


• Contacts of 3 professional organizations that have recently contracted the consultant to carry out similar study/research tasks.

Financial proposal with daily costs per activity which shall be part of the 10 pages expression of interest.

Application Process
 

Interested and qualified consultants should send their applications before or by 3rd May 2015 by 5.00 P.M. and indicate APPLICATION FOR DRM/TAX JUSTICE ANALYSIS in the subject line to the email addresses below:

NTA Contact: admin@nta.or.ke

Only the applicants who qualify will be contacted.