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An effective income and asset declaration regime can help prevent abuse of power, reduce corruption and increase public accountability, public trust in institutions and government legitimacy. Research findings indicate that countries where wealth disclosure is combined with content verification and public access to declarations are significantly associated with lower perceived levels of corruption. In Africa, the scope, coverage and level of enforcement of asset declaration laws vary from country to country, according to the local context, political situation and capacity to manage such schemes. However, any credible asset disclosure programme must clearly establish who should declare what to whom and how, provide for content verification and sanctions of intentional failure to declare as well as ensure public access to declarations. Adequate resources and capacity should be allocated to the asset declaration management process.
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