THE OBLIGATION OF POLITICAL PARTIES TO SUBMIT A REPORT ON PROPERTY, INCOME, EXPENSES AND FINANCIAL LIABILITIES: NATIONAL EXPERIENCE AND EUROPEAN STANDARDS

Abstract

Introduction. The article is aimed at studying the legal regulation of the obligation of political parties to submit a report on their property, income, expenses and financial liabilities. The purpose of the study is to reveal the peculiarities and identify the problematic issues of legislative regulation and practical implementation of the above obligation. To achieve this goal, the author uses such methods of scientific research as logical and semantic, formal and legal, systemic and structural, comparative and legal, etc. Summary of the main research results. The European standards for regulating the obligation of political parties to report on their financial activities are considered. Based on the analysis of European regional standards in the field of organization and functioning of political parties, the author identifies the principles of implementation of the above obligation of political parties. Attention is focused on the Ukrainian legislation which establishes the procedure for submission by political parties of a report on property, income, expenses and financial liabilities to the National Agency for the Prevention of Corruption. Conclusions. The author emphasises the need to strengthen the responsibility of political parties, in particular for systematic failure to submit or untimely submission of reports on property, income, expenses and financial liabilities.