The article is devoted to the study of the current state and trends in the development of legal regulation of anti-corruption declaration in the Russian Federation in 2020–2025. It has been established that the current development of the declaration institution is characterized by a significant complication of the relevant procedures. The analysis revealed a dual trend: on the one hand, there is an increase in internal state control and active digitalization of reporting, and on the other hand, there is a decrease in the level of public accessibility of declarations under the pretext of ensuring security, which objectively weakens the possibilities of public control. Based on the results of the study, specific proposals have been formulated to improve the legislation of the Russian Federation in order to achieve a balance between the principles of transparency and security, increase the efficiency of control and supervision activities, and ensure greater reliability of the information provided by declarants.