CSBAG-F4D & Essential Services Globally the project contributes to the Oxfam global Strategic Plan on Goal 6; ''Financing for Development and Essential Services (i.e Fiscal systems must translate to quality essential services) and to  Goal 4; on Fair Share of natural resources. Nationally theproject contributes to Goal 1 of Oxfam in Uganda's strategic plan-on Governance and Accountability.

The project will concentrate on forms of exclusionary governance in both countries wherein decision-making spaces remain composed of, and accountable to only a small group of political and economic elite. These governance structures are at work at both the national and subnational levels. Based on the Oxfam's Fiscal Accountability for Inequality Reduction (FAIR) program theory of change, Oxfam proposes to work in both countries to catalyze citizen demands for greater fiscal justice i.e Fair tax policy and increased public spending on social sectors such as health and education as a necessary precursor for reducing poverty and inequality. In ourview, working with citizens toward greater fiscal justice means challenging elite capture, exclusionary systems of governance and decision making and shifting power relations so that citizens regain a seat at the table to have a say over the economic andfiscal decisions that impact them most. We believe that this sort of power redistribution based in increased direct citizen participation and citizen driven demands for greater accountability will help reverse regressive, unjust policies and practices that intentionally concentrate wealth and power in the handsof the few at the expense of the majority#essentially all forms of economic and fiscal governance that operate only by and for the political and economic elite.

The premise behind this rationale is based on our belief in the power of active citizenship#the ability of citizens to process information about the use of public resources and use these disclosures to organize together to hold duty bearersto account. Fiscal justice is about people having space, voice and agency to exercise their rights in order to monitor and influence fiscal systems to ensure that these are fair, mobilize greater revenue, and increase and improve spending for quality publicservices for all. Government policies on taxation and public spending are important tools in the fight for tackling inequality. This project aims to focus on increasing capacity within civil society to strengthen the collective space, voice and agencyof citizens to regain access to and power over these tools as important instruments for fiscal justice.

Based on lessons learned within both the FAIR and Extractive Industries Global Programs (EIGP) Oxfam proposes to address some of the structural causes of poverty, inequality and fiscal injustice in Kenya and Uganda by challenging power relations, norms, knowledge and tools for exclusion at the nationaland sub-national level. The project is aimed at catalyzing active citizenship, particularly that of women, in public financial management and petroleum revenues at national and subnational levels by strengthening civil society actors to fulfill their roles as critical change agents in efforts for greater fiscal justice. The proposed project will be anchored on applied political economic analyses that ensures constant reflection on how change happens. In this regard, Oxfam will work with civil society groups and individuals that have influence but are currently missing from discussions on revenue management including faith groups, women#s groups, academia and media influencers