Transparency and Transformation: Rethinking Tax Governance in the Mining Sectors of Tanzania and Kenya
摘要
The extractive sector is vital for many resource-rich countries and has enormous potential to propel economic prosperity. Many countries have introduced mining reforms to manage their resource wealth but struggle to achieve desired results due to weak governance. Thus, regional and international organizations have developed governance frameworks to strengthen mining governance. Tax transparency, a fundamental component of these frameworks, is widely acknowledged as a mechanism for enhancing information accessibility to mitigate corruption and foster desirable values, such as democracy and accountability, to avoid negative resource governance outcomes. The impact of mining reforms driven by international governance frameworks for strengthening governance remains unproven. Existing literature on the impact of global governance frameworks on mining governance and development outcomes remains limited, creating a notable gap in understanding. This chapter addresses this gap by examining the implementation of tax transparency within international and domestic mining frameworks. It offers a comparative analysis of the implementation of tax transparency in Tanzania and Kenya, shedding light on their experiences. This chapter discusses the practical implications and challenges encountered in the implementation of transparency policies, drawing valuable lessons and recommendations regarding the role of tax transparency in transformation of mining governance.