Evaluation of the Declaration Systems
Abstract:It is axiomatic that running a public officials' declaration system represents an administrative burden and involves costs. While these costs are typically mentioned among the disadvantages of the system (Messick, 2009, p. 7), more seldom is it said just how costly the system is. The questionnaire data show that few countries know the cost of implementing the declaration system ‐ that of completing and submitting the statements, or those incurred by the controlling institutions. This is true especially often in those cases where the implementing unit in charge of declarations is a part of a larger agency, e.g. the tax administration. The situation seems to confirm the perception that public officials' declarations have been introduced mostly as a reaction to various political concerns, rather than based on cost/benefit considerations.
Document Type: Review Article
Publication date: March 1, 2011