World BankUnited Nations Office on Drugs and Crime2012-04-272012-04-272012-03-16978-0-8213-9452-6https://hdl.handle.net/10986/6010The fight against corruption is a developmental imperative. While international efforts have achieved some significant results, they also illustrate the extent of the challenges that remain. A key lesson of experience is that tackling corruption needs to be waged simultaneously on two fronts: prevention and enforcement. Both approaches are complementary and self-reinforcing. The vast scale of illicit financial flows from the proceeds of corruption and the challenges associated with national and international asset recovery efforts call, in particular, for significant investments in prevention and a broadening of prevention tools. Income and asset disclosure (IAD) systems are gaining prominence as a tool in the fight against corruption, and have the potential to support efforts in both prevention and enforcement. This contribution is recognized in the United Nations Convention against Corruption (UNCAC) and other international anticorruption agreements. Chapter one of this guides provides an overview of the objectives of IAD systems, identifies the relevant international anticorruption instruments, and provides a summary of key considerations that should influence the design, implementation, and enforcement of an IAD framework. Chapters two and three drill down into the design of IAD systems and address practical aspects of implementation.CC BY 3.0 IGOABUSEABUSESACCOUNTABILITYACCOUNTINGANTI-CORRUPTIONANTICORRUPTIONANTICORRUPTION CAMPAIGNSANTICORRUPTION EFFORTSANTICORRUPTION LAWSANTICORRUPTION LEGISLATIONANTICORRUPTION REGULATIONSANTICORRUPTION STRATEGIESASSET RECOVERYASSETSBASICBRIBERYBRIBERY OF FOREIGN PUBLIC OFFICIALSCIVIL SERVANTSCIVIL SOCIETYCIVIL SOCIETY ORGANIZATIONSCODE OF CONDUCTCODESCODES OF CONDUCTCOMBATING BRIBERYCOMMUNICATION TECHNOLOGYCOMPLAINTCOMPLAINTSCOMPONENTSCONFIDENCECONFLICT OF INTERESTCONFLICTS OF INTERESTCOPYRIGHT CLEARANCECOPYRIGHT CLEARANCE CENTERCORRUPTCORRUPT ACTSCORRUPT OFFICIALCORRUPT PRACTICESCORRUPTIONCORRUPTION INVESTIGATIONCORRUPTION INVESTIGATIONSCORRUPTION PREVENTIONCRIMECRIMINALCRIMINAL BEHAVIORCRIMINAL CODECRIMINAL CODESCRIMINAL LAWCRIMINAL LAWSCRIMINAL SANCTIONSCRIMINALITYDATA MANAGEMENTDATA SOURCESDATA STORAGEDEVELOPING COUNTRIESDISCLOSUREDISCLOSURE LAWDISCLOSURE REQUIREMENTDISCLOSURE REQUIREMENTSE-MAILECONOMIC DEVELOPMENTEMBEZZLEMENTETHICSFIGHT AGAINST CORRUPTIONFINANCIAL FLOWSFINANCIAL MARKETGOOD GOVERNANCEGOVERNANCE INDICATORSILLICIT BEHAVIORINCOMEINITIATIVEINSTITUTIONAL CAPACITIESINSTITUTIONAL CAPACITYINSTITUTIONAL ENVIRONMENTINSURANCEINTEGRITYINTERNATIONAL BUSINESSINTERNATIONAL BUSINESS TRANSACTIONSINTERNATIONAL COOPERATIONINTERNATIONAL DEVELOPMENTINVESTIGATIONINVESTIGATIONSJUDICIARYJURISDICTIONSJUSTICELAW ENFORCEMENTLAWSLEADERSHIPLEGAL FRAMEWORKLEGAL FRAMEWORKSLOW-INCOME COUNTRIESMEDIAMINISTERMINISTERSMOBILE PHONEOFFENSEOFFENSESOUTSOURCINGPARTICULAR COUNTRYPENALTIESPEPPERFORMANCE DATAPERSONAL GAINPERSONAL INFORMATIONPOLITICAL CONSIDERATIONSPOLITICAL ECONOMYPRIORITIESPRIVACYPRIVATE GAINPRIVATE SECTOR DEVELOPMENTPROCUREMENTPROSECUTIONPROSECUTIONSPROSECUTORSPUBLIC ACCESSPUBLIC ACCOUNTABILITYPUBLIC DISCLOSUREPUBLIC MONIESPUBLIC OFFICERSPUBLIC OFFICIALPUBLIC OFFICIALSPUBLIC-PRIVATE PARTNERSHIPSREAL ESTATEREGULATORREGULATORY AGENCYREGULATORY BODYREGULATORY FRAMEWORKREGULATORY FRAMEWORKSRULE OF LAWSAFE HAVENSSANCTIONSANCTIONSSCANDALSCANDALSSECURITY RISKSSTATEMENTSTATEMENTSSYSTEM DESIGNTAXTELECOMMUNICATIONSTHEFTTRANSPARENCYWEBSITEWorld Bank10.1596/978-0-8213-9452-6