“The rights to participation, accountability, transparency and access to information are critical human rights principles that also apply to fiscal policies and must be implemented throughout the policy cycle...”…“Decision-making processes regarding tax and public revenues must therefore be based on…the broadest possible national dialogue, with effective and meaningful participation of civil society and those who will be directly affected by such policies, including people living in poverty…”…Unfortunately, many countries currently lack these…venues for engagement…“Income distribution and its management through taxation also have a crucial relationship with democracy. Growing income disparities can serve to polarize and fragment societies...”…Tax incentives also have “significant implications for the right to information, transparency and accountability, as tax incentives are often negotiated in secret between the Government and the company concerned, fostering corruption and weak governance.”…The right to enjoy a fair share of the financial and social benefits that natural resources can bring requires “ensuring participation...Where indigenous peoples are involved, States have additional and specific obligations, including ensuring free, prior and informed consent in any decisions regarding the use of their lands.”…