CO-F4D Program Facilitation & Cap Bldg. Project Description for CO Nigeria
 - Theory of Change;

This project falls under the thematic area Financing for Development ToC Through our work Greater Responsibility in Finance for Development: (ToC ) Greater Responsibility in Finance for Development:
For Nigeria, the Financing for Development (F4D) under the Strategic Partnership Programme envisage to create sustainable impact whereby more Nigerians, especially women, are empowered to participate in decision making, contribute to nation buildingas active citizens andbenefit from better living standards through increased availability of essential services. Similarly at the long-term, the outcome projected to be achieved is create a situation of improved policies and practices of government andprivate sector to result in reduced poverty and extreme inequality through more effective and efficient management of Nigeria#s tremendous resources and increased citizen participation.
The pathway to change has been planned at 5 various levels, namely;Improved Policies of Government, Improved Policies of Private Sector, Strengthened CSOs, Increased Citizens# Voice and finally building Stronger and wider Alliances. The beneficiaries are mainly the Nigerian people, workers, CSOs, local communities, marketwomen, small scale farmers, artisans, traders, localgovernments, Ministries Departments and Agencies of government (MDAs), the private sectors etc.

To drive the requisite policy and practice change needed, the intervention has been aligned into a oneprogramme approach that will revolve around four key thematic areas, namely taxation, budget, extractives and inequality campaign.  Over 2, 000, 000 Nigerians are expected to benefit either directly or indirectly from this intervention. The project will beimplemented in 4 States of Nigeria and also at the national level. Thesestates are part of the 17 states where Oxfam in Nigeria already established the state level Tax Justice <(>&<)> Governance Platforms, under the Capacity for Research Advocacy and FairTaxation (CRAFT) programme that is ongoing in the informal sector.

- The long-term outcomes the project aims to achieve
 Within this Theory of Change, this project in Nigeria has set the following objective:

Our pathway to change is at 5 various levels:

1. IMPROVED POLICIES GOVERNMENT:
The Nigerian government tackles tax evasion and avoidance, increases transparency and accountability through participatory budgets, and ensures pro-poor fiscal policies and practices

2.IMPROVED POLICIES PRIVATESECTOR:
The policies and practices of the Nigerian private sector address tax avoidance and evasion

3. STRENGHTENED CSOS:
Nigerian civil society successfully lobbies for policy and practice change that increases transparency and accountability and reduces inequality and poverty in Nigeria

4. INCREASED CITIZENS'VOICE:
Informed Nigerian citizens actively demand fair taxation practices and participatory budgeting towards enhanced transparency and accountability

5 STRONGER AND WIDER ALLIANCES:
CSOscollaborate in platforms in 17 states with increased impact and credibility.

 - General terms the intervention strategies that willbe applied.
The intervention strategies are as follow;

Mobilization, Research, Awareness Creation/Sensitization,Capacity Building,Lobby <(>&<)> Advocacy, Alliance Building, Networking, Public Outreach etc. For detailed description of strategies, see Counterpart/Actors' roles.

 - List of counterparts that we work with in the project
 To achieve this long-term outcome inNigeria, Oxfam works together with the following partners:

1. Actionaid Nigeria will implement the following activities;

a) Conduct research on privatesector policies eg. Wages, taxation, CSR etc.
b) Produce a directory of identified private sector operators with relevant information
c) Conduct awareness creation on relevant private sector policies, eg. Taxation, wages, etc.
d) Conduct appraisal of selected private sector operators with regards to the identified relevant policy areas
e) Facilitate2 Public-private policy dialogue forums on relevant issue areas, each in the project states and FCT
f) Carry out Lobby <(>&<)> advocacy visits to selected Private Sectors  in the 4 states to influence policy and practices
g) Build linkages among the local communities, private sectors and the government across the platform states
h) General stakeholders meeting- conference on private sector policies covering taxation, CSR and Wages
i) Follow up work on the roadmap report; printing and dissemination of the report to stakeholders at the national and subnational level

2. BUDGIT Information Technology Network will implement the following activities;

a) Context Analysis with Extensive Content Review
b) Produce 3000 IEC materials and Facts Sheets usingtheinformation findings in the reports(Taxation research from CISLAC, Budget analysis from NDEBUMOG and Private sector research from Actionaid)
c) Conduct  lobby and advocacy engagements in 8 LGAs of the 4 states using the data  on the research on fairtaxation, (Taxation research from CISLAC, Budget analysis from NDEBUMOG and Private sector research from Actionaid)
d) Conduct awareness raising  using media channels on civic obligations in 8 LGAS of each of the 4 states and also on  the report findings on public finance issues in Pathway A <(>&<)> B (Taxation research from CISLAC, Budget analysis from
NDEBUMOG and Private sector research from Actionaid)
e) Continue dissemination of research findings nationally and evidence-based lobby <(>&<)> advocacy (Taxationresearch from CISLAC, Budget analysis from NDEBUMOG and Private sector research from Actionaid)
f) Carry out Media engagement in the 4 states covering 8 LGAs each

3. Niger Delta Budget Monitoring Group, NDEBUMOG will implement the following activities;

a)Mobilise and Map Civil Society Organizations working in Fiscal / Public Finance related areas, target 100 most relevant organizations
b) Conduct assessment of capacity building gaps of the 100 selected CSOs
c) Hold Capacity building interventions on influencing, coordination and partnership, media engagement, networking, tracking expenditures, whistle blowing, budgets, research and specific target issues
d) Develop a directory of 100 selected Civil Society engaging on public Finance issues
e)Organizequarterly  (4) strategy meetings between national and state based CSOs  each year
f) Train 80 Officials of 8 LGAs each of 4 states on Gender Based Budgeting
g) Budget analysis of the Education, Health and Agriculture
h) Conduct 4 town hall meetings in8 LGAs each of the 4 states  to make issues understandable and available to the people

4. Civil Society Legislative Advocacy Centre, CISLAC,  will implement the following activities under (Outcomes 1<(>&<)>5),

a) Consultative Session with FIRS, MDAs, Joint Tax Board on Taxation in Nigeria
b) Conduct of Research and Evidence Studies on Taxation in Nigeria
c) Multi-Stakeholder Dialogue and Validation of Research Findings on Taxation in Nigeria
d) Public Presentation of Report of Research ontaxation andsensitization of stakeholders on Presumptive tax regime

                                                                CISLAC Outcome 5

a) Mobilize at least 333 new members (Market women, traders, trade associations, trade union etc) for the tax justice platforms in the 17 states
b) Conduct research on the tax type, rate, frequency etc, in 8 of the 17 platform states:
c) Validation of  research findings in the 8 of the 17 platform states:
d) Disburse fund to support the 17 platforms across theCRAFT project states
e) Produce research findings in Booklets form, 500 copies per state across 8 of the 17 states platforms
f) Carry out lobby and advocacy visits to relevant government and private sector representatives in the states

5. KEBETKACHEWomen Development and Resource Centre will implement the following activities;

a) Map existing Women Groups and understand capacity gaps
b) Conduct Gender Context Analysis in 4 states and produce reports
c) Hold 8 Community Consultation meetings in eachof 8 LGAsin the targeted Communities with Community gate Keepers on Gender
d) Link the communities with the relevant Platforms for citizens participation and engagement  with the government
e) Train 1500 Community people (1000 women <(>&<)> 500 Men) on Community Needs Assessment, Sustainable Livelihoods Assessments, Lobby and Advocacy and Influencing