Developing an anti-corruption framework is a crucial yet a difficult task in any country, with Kosovo being no exception. Asset declaration is a key element of any anti-corruption framework. The assets of public officials, particularly public officials in developing countries, are often excessive in relation to their income which in turn raises an ethical question- where did they get the money? One important tool for identifying the legality of the assets of public officials is asset declarations (AD), also referred to as financial disclosures, which are a foundational element of well-established anti-corruption programmes. Asset declarations refer to “a person’s balance sheet that covers assets, from all homes, valuables and financial portfolios, to liabilities, such as debts and mortgages, and all sources of income from directorships and investments toconsulting contracts.” The disclosure of all assets provides a complete picture of a public official’s financial situation. This information contributes to the detection of the theft of public assets, and, thus, furthers democratic development. In general, AD systems, as part of an overall anti-corruption strategy, contribute to the protection of the public interest by ensuring that resources are used in the pursuit of social and economic development goals. Apart from combating corruption, AD systems prompt accountability amongst public officials. In addition, AD systems have the potential to boost public confidence in the integrity of the government because they ensure that public officials are subject to public scrutiny.