LEGAL MECHANISMS FOR CONTROLLING THE FINANCING OF POLITICAL PARTIES: NATIONAL AND EUROPEAN EXPERIENCE

Abstract

Control over the financing of political parties is one of the key prerequisites for ensuring the transparency of the political process, preventing corruption and building public trust in government institutions. In Ukraine, legal mechanisms for controlling the financial activities of political parties are enshrined in a number of regulatory and legal acts, but their effectiveness remains the subject of scientific debate. The need for in-depth study of legal mechanisms for controlling the financing of political parties is due to the need to harmonize Ukrainian legislation with European standards and the practice of European Union countries in the field of ensuring the transparency of political party financing. In view of this, it is relevant to study the legal mechanisms for controlling the financing of political parties in Ukraine, their effectiveness, compliance with international standards, as well as the possibilities of implementing European experience to increase the transparency of the financial activities of political parties.

The purpose of the article is to analyze the legal mechanisms of control over the financing of political parties in Ukraine, to identify the bodies that exercise control over the financing of political parties, and to identify opportunities for implementing foreign experience in order to increase transparency, accountability and efficiency of the control system in the field of financing of political parties.

To achieve the set goal, a comprehensive approach was applied, which determines the use of general scientific and special scientific research methods. In particular, the functional method was used to determine the functions of entities that ensure control over the financing of political parties. The formal-legal method was used to analyze the norms of legal acts that regulate the financing of political parties. The systemic-structural method was used to identify the main features of the legal regulation of the financing of political parties. The methods of analysis, synthesis, induction, deduction, and analogy were also used to form conclusions and proposals.

The article examines the legal aspects of state control over the financial activities of political parties in Ukraine and individual countries of the European Union. It is established that state control over financial reporting is one of the objects of general control over the financing of political parties. The regulatory and legal framework of the financial reporting of political parties is studied. A comparative analysis of the legislation on financial reporting in Poland, Lithuania, and Germany is conducted.

It is summarized that state control over the financing of political parties is a key tool for ensuring transparency, accountability, and integrity of the activities of political parties. An analysis of national and European experience shows that an effective control system is based on clearly defined financing rules, proper reporting, and the activities of specially authorized bodies that have sufficient powers to monitor and respond to identified financial violations. The Ukrainian model contains broad powers of the NACP and other bodies, but requires further improvement in view of European standards. In particular, it is advisable for Ukraine to: 1) detail the procedures for verifying financial reports and the procedure for responding to violations; 2) separation of reporting on state and private funding; 3) introduction of regular reporting to control bodies on receipt of contributions; 4) creation of an open online database on contributions (taking into account confidentiality requirements); 5) clear definition of target areas for the use of public funds by political parties.