Improving and enforcing income, interest and asset declaration systems

This Anti-Corruption Helpdesk brief was produced in response to a query from a U4 Partner Agency. The U4 Helpdesk is operated by Transparency International in collaboration with the U4 Anti-Corruption Resource Centre based at the Chr. Michelsen Institute.

Query

What are some best practices to ensure greater compliance with and enforcement of income, interest and asset declaration (IIAD) systems? Please include lessons learned from other countries, with a focus on sub-Saharan Africa, in terms of enforcement of the system

This Helpdesk Answer provides an overview of how interest, income and asset declaration (IIAD) systems can be designed and implemented to be an effective anti-corruption tool. Seven key elements of IIAD systems – coverage, content, frequency, verification, bodies, sanctions and public access – are discussed and good practices of implementation are highlighted. As the lack of enforcement remains as one of the main obstacles to the success of these systems, six measures are recommended.

Contents

1. The role of income, interest and asset declarations in the anti-corruption framework
   1. Introduction
   2. Effectiveness in curbing corruption and existing systems in sub-Saharan Africa
2. Key elements of an IIAD regulatory framework and good practices for effective implementation
   1. Coverage
   2. Content
   3. Frequency and submission
   4. Verification of declarations
   5. Verification bodies
   6. Sanctions for non-compliance
   7. Public access
3. Ensuring enforcement of IIAD systems
   1. Incremental approach
   2. Naming and shaming officials who do not comply
   3. Cooperation between domestic authorities and non-state actors
   4. Cooperation with international authorities
   5. Training and awareness
   6. Relying on other anti-corruption measures
4. References

Authors

Maria Dominguez

Reviewers

Jorum Duri (TI)

David Aled Williams (U4)

Date

04/06/2024

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