Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice
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Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice

Paying a Fair Share?

Edited by Richard Eccleston and Ainsley Elbra

Since the financial crisis the extent of corporate tax avoidance has attracted media headlines and the attention of political leaders the world over. This study examines the ‘new’ politics of corporate taxation and the role of civil society organisations in shaping the international tax agenda and influencing the tax practices of the world’s largest and most powerful corporations. It highlights the complex and multi-dimensional strategies used by activists to influence public opinion, formal regulation and corporate behaviour in relation to international taxation.
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Chapter 9: The EITI and fair taxation: exploring the linkages

James Van Alstine and Laura Smith


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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