State control over the financial statements of political parties: a comparative study

Abstract

The article examines the constitutional and legal aspects of state control over financial statements in Ukraine and individual EU countries. It is stated that state control over financial statements is one of the objects of general control over the financing of political parties. The legal framework for reporting financial assets, income, expenses and liabilities is examined. Provisions of Art. 17 of the Law of Ukraine "On Political Parties in Ukraine" determines the general structure and content of the financial report, the frequency of reporting and the general features of the procedure for its submission. The standard form, procedure for compiling and submitting a report of a political party on property, income, expenses and liabilities of a financial nature are regulated by bylaw, namely acts approved by decisions of the National Agency for the Prevention of Corruption. Despite the external legal certainty in this area, there is a gap between the norms of the Laws of Ukraine "On Political Parties in Ukraine" and "On Amendments to Certain Laws of Ukraine on Preventing and Combating Political Corruption" of April 5, 2001 № 2365, which provide the opposite according to the content of the norm on the manner and form of the report of a political party on property, income, expenses and liabilities of a financial nature.
 A comparative analysis of financial reporting legislation in the Republic of Poland, the Federal Republic of Germany and the Republic of Latvia is conducted. Unlike in Ukraine, where political parties are required to report quarterly, in these countries, as a general rule, political parties submit financial statements annually. Another feature of the special laws on political parties in these countries is that the report must also indicate the number of party members who are required to pay dues (in Germany) or a separate report on registration and membership dues (in Latvia). Among other things, the experience of Latvia in creating an online database of donations, access to which is open, is interesting.
 As a result of the comparative study, proposals and recommendations for improving the quality of the functioning of the mechanism of state control over the financial statements of political parties were synthesized.