Primer: Publish What You Pay (PWYP)

The government should disclose information about the whole chain of decisions, with a complete, complementary set of information. For instance, revenue data might be accompanied by information on the applicable tax rates and taxable income. Such information should be disclosed at an appropriate level of disaggregation such as location, project and product type.

KEY MESSAGES

• Transparency is a fundamental requirement for tackling corruption, fraud and poor governance, all of which can prevent a country from realizing the opportunities offered by natural resource development.
• NRGI and Publish What You Pay campaign for increased transparency in a range of areas, and a number of governments are responding to calls for increased disclosure.