Many countries around the world have introduced systems of asset declarations for public officials in order to prevent corruption. These systems vary greatly from country to country. The impact of such systems on the actual level of corruption is not well known.
This study provides a systematic analysis of the existing practice in the area of asset declarations in Eastern Europe and Central Asia, and in some OECD member states in Western Europe and North America. It examines the key elements of asset declaration systems, such as policy objectives, legal frameworks and the institutional arrangements; the categories of public officials who are required to submit declarations, and types of required information; procedures for verifying declared information, sanctions for violations, and public disclosure. The study also discusses the cost-effectiveness and overall usefulness of declaration systems. It includes four case studies covering Lithuania, Romania, Spain and Ukraine, and many additional country examples and references.
The study presents policy recommendations on the key elements of asset declaration systems. These recommendations will be useful for national governments and international organisations engaged in development, reform and assessment of asset declarations systems on a country level.
Tables des matières:
Introduction PART I. POLICY PRINCIPLES AND RECOMMENDATIONS FOR PUBLIC OFFICIAL ASSET DECLARATION -Why introduce asset declaration systems? -Which legal framework should be chosen? -One regulation for all officials, or different regulations for various categories? . -Which institution should be responsible? -Who should be obliged to declare assets? -What information should be declared? -How should asset declarations be collected? -How should asset declarations be verified? -Which sanctions are needed to enforce asset declarations regimes? -Which information should be open to the general public and other public institutions? -How should the declarations system be evaluated? PART II. ANALYSIS OF EXISTING ASSET DECLARATION PRACTICES Chapter 1.Historical Background and International Standards -1.1. The spread of public officials’ declarations -1.2. International standards Chapter 2.Purposes of the Declaration Systems Chapter 3.Legal Basis and Institutional Arrangements -3.1. Legal basis -3.2. Institutional arrangements . -3.3. Overarching versus separate systems for branches of state authority -3.4. Single versus multiple declarations -3.5. Protecting the institution responsible for asset declaration systems against undue influence -3.6. Engagement of the tax administration for wealth monitoring -3.7. Volatility and sustainability of new systems Chapter 4.Subjects of Declaration Systems -4.1. Categories of public officials covered -4.2. Other persons -4.3. Differentiation between political and professional officials Chapter 5.Scope and Content of the Declarations -5.1. Income -5.2. Assets -5.3. Gifts -5.4. Expenses -5.5. Pecuniary and non-pecuniary interests -5.6. Identification of spouses, relatives and other related persons Chapter 6.Processing of the Declarations -6.1. When forms are submitted -6.2. Forms -6.3. Collection -6.4. Verification -6.5. Archiving Chapter 7.Liability and Sanctions -7.1. Defined violations -7.2. Character of sanctions -7.3. Practice of application Chapter 8.Public Disclosure . -8.1. Scale of disclosure -8.2. Conditions of disclosure -8.3. Form of public disclosure -8.4. Provision of information to other officials and public agencies -8.5. Protection of information on public officials Chapter 9.Evaluation of the Declaration Systems -9.1. Cost -9.2. Effectiveness -9.3. Trends in reforms PART III. ASSET DECLARATION CASE STUDIES Chapter 10.Asset Declaration in Lithuania -Context. -Legal basis and institutional arrangements -Subjects of Declaration Systems Chapter 11.Asset Declaration in Romania -Context -Institutional set-up -Who declares? -What is declared, and how? -Verification and sanctions -Latest developments -Annex 11.A1. Statement of Assets in Romania -Annex 11.A2. Declaration of Interests in Romania Chapter 12.Asset Declaration in Spain -Spain – Catalonia Chapter 13.Asset Declaration in Ukraine -Context . -Legal basis and institutional arrangements -Subjects of declaration systems -Scope and content of the declarations -Processing of the declarations -Sanctions -Public disclosure -Evaluation of the declaration system