Caspary, GeorgAguilar, JavierSeiler, Verena2014-05-132014-05-132011-10https://hdl.handle.net/10986/18291The fundamental rationale behind Extractive Industries Transparency Initiative (EITI) is that increased transparency and knowledge of revenues from the extractive industries will empower citizens and institutions to hold governments accountable. By implementing EITI at the sub national level, countries could reduce opportunities for mismanagement or diversion of funds from sustainable development purposes, especially for prominent oil, gas, or mining regions. It is also an effective way of strengthening EITI local ownership among stakeholders. This report presents a preliminary analysis of emerging experiences in EITI countries implementing sub national EITI. Six countries have been selected as case studies: Ghana, Indonesia, Mongolia, Nigeria, the Democratic Republic of the Congo (DRC), and Peru. Based on these experiences, the report proposes a common operational framework for implementing EITI at the sub national level, laying the ground for further practical guidelines on deepening or strengthening the sub national plans or activities of implementing countries.en-USCC BY 3.0 IGOACCESS TO RESOURCEACCESS TO REVENUESACCOUNTINGADMINISTRATIVE CAPACITIESADMINISTRATIVE CAPACITYARTISANAL MININGAUTONOMYBASIC NEEDSBENEFICIARIESBENEFICIARYCADASTRECAPITALIZATIONCASH FLOWCENTRAL GOVERNMENTCENTRAL GOVERNMENT BUDGETCENTRAL GOVERNMENT TREASURYCENTRAL GOVERNMENTSCENTRALLY COLLECTED REVENUESCHAMBER OF COMMERCECOALCOAL PRICESCOAL RESERVESCOAL SECTORCOBALTCOMMUNITY DEVELOPMENTCONTRACTUAL OBLIGATIONSCOPPERCORRUPTIONDECENTRALIZATIONDECENTRALIZATION PROCESSDEFICITSDEPOSITDEVELOPING COUNTRYDISBURSEMENTDISCLOSUREDISTRICTDISTRICT ASSEMBLIESDISTRICT GOVERNMENTSDISTRICT LEVELDISTRICTSDOUBLE TAXATIONECONOMIC DEVELOPMENTEIEI ACTIVITIESEI REVENUESEITIEITI PRINCIPLESENVIRONMENTAL DEGRADATIONEQUALIZATIONEQUITABLE TREATMENTEXPENDITUREEXPENDITURE NEEDEXPENDITURE NEEDSEXPENDITURESEXPLOITATION LICENSESEXPORT EARNINGSEXTRACTIVE COMPANIESEXTRACTIVE INDUSTRIESEXTRACTIVE INDUSTRIES TRANSPARENCY INITIATIVEEXTRACTIVE SECTORFEDERAL COUNTRIESFINANCIAL ASSETSFINANCIAL CRISESFISCAL BALANCEFISCAL DECENTRALIZATIONFISCAL TRANSFERSGASGAS OPERATIONSGOLDGOVERNMENT REGULATIONGOVERNMENT REVENUESGOVERNORSINCOME STREAMSINCOME TAXINFORMATION DISSEMINATIONINSURANCEINTERGOVERNMENTAL TRANSFERINTERGOVERNMENTAL TRANSFERSINTERNAL REVENUELACK OF TRANSPARENCYLAND RENTSLAND TITLELARGE MININGLAWSLEGAL PROVISIONSLEVIESLICENSE FEESLOCAL BUSINESSLOCAL GOVERNMENTLOCAL GOVERNMENTSMANDATESMAYORSMIGRATIONMINERAL DEPOSITMINERAL DEVELOPMENTMINERAL ROYALTYMINERALSMINERALS LAWMINESMINING ACTIVITIESMINING ACTIVITYMINING AREAMINING AREASMINING COMMUNITIESMINING COMPANIESMINING EXPLOITATIONMINING INDUSTRIESMINING INDUSTRYMINING INVESTMENTSMINING LEGISLATIONMINING LICENSESMINING OPERATIONSMINING PERMITSMINING PRODUCTIONMINING REGIONSMINING REGULATIONSMINING ROYALTIESMINING SECTORMINISTRY OF ENERGYMINISTRY OF FINANCEMISMANAGEMENTMONETARY FUNDMULTINATIONALSMUNICIPALMUNICIPAL GOVERNMENTSMUNICIPALITIESNATURAL RESOURCE SECTORNATURAL RESOURCESOGMCOILOIL PRODUCTIONOIL RESERVESPAYMENT FLOWPAYMENT FLOWSPERSONAL INCOMEPOLICY FRAMEWORKPOLICY MAKERSPOLITICAL ECONOMYPREFECTURESPROPERTY TAXPROVINCEPROVINCESPROVINCIAL ADMINISTRATIONPROVINCIAL GOVERNMENTSPROVINCIAL TAXPUBLIC FINANCEPUBLIC FINANCE THEORYPUBLIC FINANCIAL MANAGEMENTPUBLIC INSTITUTIONSPUBLIC SERVICESQUARRYINGRECEIPTRECEIPTSREDISTRIBUTIONREGISTRATION FEESREGULATORY FRAMEWORKREGULATORY FRAMEWORKSRENT PAYMENTSRESOURCE RENTSRESOURCE REVENUESRESOURCE-RICH COUNTRIESRETURNREVENUE ALLOCATIONREVENUE COLLECTIONREVENUE FLOWSREVENUE FLUCTUATIONSREVENUE POLICYREVENUE SHARINGREVENUE SHARING SYSTEMREVENUE SOURCEREVENUE SOURCESREVENUE STREAMSREVENUE TRANSPARENCYREVENUE VOLATILITYROYALTY PAYMENTSROYALTY REVENUESSELF-EMPLOYMENTSOCIAL CAPITALSOCIAL DEVELOPMENTSOCIAL RESPONSIBILITYSPECIAL FUNDSSTAMP DUTYSTATE GOVERNMENTSSTOCK MARKETSUBNATIONALSUBNATIONAL AUTHORITIESSUBNATIONAL ENTITIESSUBNATIONAL GOVERNMENTSUBNATIONAL GOVERNMENTSSUBNATIONAL TAXESSURCHARGESTAXTAX BASETAX BURDENTAX LAWTAX POOLTAX RATETAX REGIMETAX REGIMESTAX REVENUETAX REVENUESTAX SHARINGTAXATIONTAXPAYERSTECHNICAL ASSISTANCETECHNICAL SUPPORTTOWNTRADINGTRANSPARENCYTRANSPARENCY AND ACCOUNTABILITYTRANSPARENCY OF EI REVENUESTRANSPARENCY OF PAYMENTSTRANSPARENCY OF REVENUESTRANSPORTVARIABLE RATESWITHHOLDING TAX10.1596/18291