Political Science Law
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DOI: Reducing The Risk Of Corruption Through Declaring Property And Income: International Experience And National Practice
Shakurov Rafik , Associate Professor, Candidate of legal sciences, Training Institute for Lawyers under the Ministry of Justice of the Republic of UzbekistanAbstract
The paper discusses how mandatory disclosure of assets and income reduces corruption risk by increasing transparency, enabling scrutiny, and deterring corrupt enrichment. Based on global standards and comparative practice, it determines the best practices such as formats, public availability, verification procedures, connection to asset recovery, and sanctions for non-disclosure. The study then examines national practice, assessing legal design, institutional capacity, and enforcement shortfall. Key findings show that statements succeed when they are followed by independent checks, web-based submission, risk-based screening, and public disclosure, while concealment, weak checks, and politization of outcomes erode results. The article concludes on some practical recommendations for improving declaration systems so that they can better avoid corruption and foster citizen trust.
Keywords
Declaration of assets, corruption prevention, transparency
References
https://www.forbes.com/advisor/taxes/taxes-statistics/; https://www.gov.uk/government/collections/income-tax-statistics-and-distributions; https://www.service-public.fr/particuliers/vosdroits/F358?lang=en.
Djankov, Simeon [et al.] Disclosure by Politicians // American Economic Journal: Applied Economics 2 .- April 2010.– pp. 179-209.
Alessandro Balestrino. The Economics of Family Taxation: Optimal Tax Issues from a Household Economics Perspective Population Economics, Springer Nature, 2023; https://link.springer.com/book/10.1007/978-3-031-28170-9.
Pilkington, Philip. "Family Matters: Why Our Choices Determine Our Economic Prosperity." Alliance for Responsible Citizenship (ARC), February 12, 2025; https://www.arcforum.com/research-papers/choices-family-matters.
https://link.springer.com/book/10.1007/978-3-031-28170-9.
Tax Code of the Republic of Uzbekistan, approved by the Law of the Republic of Uzbekistan dated December 29, 2021 No. ZRQ-741 “On Amendments and Additions to the Tax Code of the Republic of Uzbekistan” (Article 395) – Ministry of Justice of the Republic of Uzbekistan.– Tashkent, 2022 . – 473 p.
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