A Gendered Perspective on Formalization & Taxation of the Artisanal & Small-Scale Mining Sector in Kenya

This publication provides a gendered perspective on the formalization and taxation of the artisanal and small-scale mining (ASM) sector in Kenya. Through a comprehensive analysis of existing literature and empirical data, the publication examines the differential impacts of formalization and taxation policies on women and men engaged in ASM activities. It sheds light on the unique challenges faced by women in accessing legal recognition, resources, and market opportunities within the sector. The publication underscores the need for inclusive policy interventions that address the specific needs and aspirations of women in ASM by highlighting the gender disparities in taxation and regulatory frameworks. It calls for gender-responsive reforms that enhance women's participation, agency, and economic empowerment in the mining sector.