Paying a Fair Share?
Edited by Richard Eccleston and Ainsley Elbra
This chapter outlines the evolution of transparency in resource governance, focusing particularly on the Extractive Industries Transparency Initiative (EITI) and its unique form of voluntary governance. We discuss how the EITI has provided the space for private forms of authority to influence public and private sector tax governance, especially within the areas of changing regulatory/fiscal regimes, country-by-country reporting and beneficial ownership registers. Starting with the context of pressing governance issues such as the political-institutional challenge of the resource curse in developing countries, this chapter provides an overview of the development of the EITI, its functions and its design, and also offers some critiques. This analysis underpins an argument about EITI’s role as a precedent in broader regulatory and governance regimes targeting corporate social responsibility and tax avoidance issues both in the extractives sector and beyond.
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