Public Office, Private Interests :Accountability through Income and Asset Disclosure

World Bank ; United Nations Office on Drugs and Crime

Washington, DC:World Bank

关键词: ABUSE;    ABUSES;    ACCOUNTABILITY;    ACCOUNTING;    ANTI-CORRUPTION;   

DOI  :  10.1596/978-0-8213-9452-6
RP-ID  :  67627

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The fight against corruption is adevelopmental imperative. While international efforts haveachieved some significant results, they also illustrate theextent of the challenges that remain. A key lesson ofexperience is that tackling corruption needs to be wagedsimultaneously on two fronts: prevention and enforcement.Both approaches are complementary and self-reinforcing. Thevast scale of illicit financial flows from the proceeds ofcorruption and the challenges associated with national andinternational asset recovery efforts call, in particular,for significant investments in prevention and a broadeningof prevention tools. Income and asset disclosure (IAD)systems are gaining prominence as a tool in the fightagainst corruption, and have the potential to supportefforts in both prevention and enforcement. Thiscontribution is recognized in the United Nations Conventionagainst Corruption (UNCAC) and other internationalanticorruption agreements. Chapter one of this guidesprovides an overview of the objectives of IAD systems,identifies the relevant international anticorruptioninstruments, and provides a summary of key considerationsthat should influence the design, implementation, andenforcement of an IAD framework. Chapters two and threedrill down into the design of IAD systems and addresspractical aspects of implementation.