Kontrola finansowania partii politycznych wykonywana przez Państwową Komisję Wyborczą
Verification of financing of political parties by the national electoral commission – current problems

Summary/Abstract: The subject of this article is the methods of verifying the correctness of collecting and spending funds by political parties. First, political parties’ goals and their assets’ forms were analyzed. Then, the methods of verifying the correctness of financing political parties were discussed. Control powers in this respect have been granted to the National Electoral Commission, which decides on the acceptance or rejection of financial information for a given calendar year submitted by political parties and reports on the sources of obtaining funds.An essential element of the considerations is the legal consequences of rejecting information and reports, which may lead to the loss of the right to receive subsidies from the state budget for a certain period – which in turn, threatens the ability of a political party to continue its statutory activities. Against this background, there are doubts as to the compliance of the existing solutions with the Constitution of the Republic of Poland.Based on the conducted research, including in particular the analysis of the National Electoral Commission resolutions, issues requiring, according to the authors, legislative changes were presented, together with the formulation of de lege ferenda postulates.

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