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abstract
The Beijing Platform for Action (BPfA) mandates States in para 165(n) to establish mechanisms and other forums to enable women entrepreneurs and women workers to contribute to the formulation of policies and programmes being developed by economic ministries and financial institutions. This article investigates the nature of women cross border traders’ participation in tax rulemaking processes in Malawi in relation to Malawi’s obligation under the BPfA. The investigation was important because the majority of women cross border traders are in informal trade mainly due to unfriendly tax rules. The article argues that women’s participation in tax rulemaking would facilitate the incorporation of their trade related gender needs and usher them into formal cross border trade. Women’s participation in tax rulemaking would address the concerns raised by the BPfA which highlighted inequalities in economic structures and policies in all forms of productive activities and urged governments to facilitate women’s access to trade and markets. The article draws from empirical data from a study that was conducted on the nature and challenges of women’s participation in tax rulemaking in Malawi. The research finds that women’s participation in tax rulemaking is almost non-existent. The minimal participation is due to an ambiguous, centralised and oddly structured tax rulemaking process. As such, it is only the bureaucrats and the elite participating who are mostly men. The article proposes a legal restructuring of the tax rulemaking process by adopting a civic republicanism approach to rulemaking. Civic republicanism facilitates the incorporation of informal and locally accepted ways and methods of rulemaking familiar to marginalised groups such as women.
Notes
1 Individual interview with former woman cross border trader in Mchinji.
2 Individual interview with a woman cross border trader in Blantyre.
3 Individual interviews with a woman cross border trader and two men cross border traders plus two FGDs.
4 Individual interview with a male cross border trader in Lilongwe.
5 Individual interview with a woman cross border trader in Lilongwe.
6 Key informant interview with a senior officer at MRA, Customs and Excise Division.
7 Key informant interview with a senior officer at MRA, Policy and Planning Division.
8 Key informant interviews with an official from Ministry of Finance and two Legal officers in MRA.
9 Key informant interviews with an official from Ministry of Finance and two Legal officers in MRA.
10 Key informant interviews with a state advocate at the Ministry of Justice in the drafting section.
11 Key informant interviews with two officials from Ministry of Justice and one official from Parliament, Legal Affairs Committee.
12 Individual interviews with women cross border traders in Blantyre, Lilongwe and Mchinji district.
13 FGDs with women in Mchinji, and Rumphi districts.
14 Individual interview with a male cross border trader at Blantyre market.
15 Individual interview with a woman cross border trader in Rumphi.
16 Key Informant Interview with a senior officer in the Ministry of Finance.
17 Individual interview with a female cross border trader at Lilongwe market.
18 Individual interviews with 11 women and men cross border traders in Rumphi, Lilongwe, Blantyre and Mchinji.
19 FGD with women and men traders in Lilongwe
20 Key Informant Interview with a member of Cross Border association
21 Women only focus group discussion in Rumphi.
Additional information
Notes on contributors
Bernadette Malunga
BERNADETTE MALUNGA holds a PhD in Law from the University of Nairobi, a Master’s Degree in Women’s Law from the University of Zimbabwe and an LLB (Hons) Degree from the University of Malawi. She is a Lecturer at the University of Malawi, Chancellor College where she teaches Gender and the Law, Customary law and Company Law. Her research interests are on Women, Children, Gender and the Law and administrative justice. Email: [email protected]