Declaring on Income, Expenses and Property by Public Officials: Russian Practice and Foreign Experience

The article provides a comparative legal analysis of the existing experience of foreign countries (USA, Canada, Germany, South Korea, France, and Ukraine) in the field of legal regulation of provision by public officials of these countries of information on income, expenses and property, reveals common and distinctive features of this legal regulation, as well as some trends in connection with which certain conclusions were drawn. Special attention is paid to the procedure and peculiarities of the declaration campaign in the Russian Federation. The greatest difficulties have arisen in practice in connection with the extension of the obligation to report on income, expenses, property and liabilities of a property nature on the deputies of representative bodies of municipalities, including those exercising their powers on an ad hoc basis. The article analyzes the problems that have arisen in connection with this situation, and considers specific ways to overcome these problems