Gender Equality Analysis of the Proposed Own Source Revenue Policy and Legislation in Kenya: Case Study of Turkana and Nairobi Counties.

The purpose of this review was to identify proposed interventions in the National Policy to Support Enhancement of County Governments’ Own-Source Revenue (OSR) and the County Governments (Revenue Raising Process) Bill, 2018 that may undermine gender equity. The policy, an initiative by the National Treasury, addresses challenges in OSR performance such as inadequate revenue policies, compliance issues, and low automation. Using Feminist Critical Policy Analysis and Feminist Standpoint Theory, the study analyzed the policy and bill for gender biases in revenue collection. Data from 30 key stakeholders, analyzed through descriptive statistics and thematic analysis, revealed that the policy and legislation lack gender equity considerations. Notably, women's participation in the policy formulation was limited, potentially leading to gender-neutral or male-biased outcomes. The study recommends including gender-focused institutions in the policy process, updating valuation rolls for land rates, and improving women's ICT skills.