Financing and financial auditing of political parties

Political parties are indispensable element of the democratic political system, need financial resources to be able to fulfill their functions and activities in a multiparty system. Either during the election a campaign or after the polls, a political party could only maintain its performance effectively with powerful financial resources. According to Political Parties Law, income resources of political parties are contribution dues, donations, incomes from assets, incomes from social activities and government aids. It is the Constitution judgement which shall be entrusted to the law maker, to determine the principle causes of the aids to be delivered to the political parties by the government adequately and on an equitable basis, and the principle causes of contribution dues and donations.It is only possible for a political party to compete on equal terms in a democratic country if the financial resources are being audited in a serious manner. The article 69 of the 1982 Constitution, main features of which the principle causes of financial auditing of political parties and that it shall be executed by the Constitutional Court have been determined.According to third paragraph of article 69 of the Constitution; ?Income and expenses of political parties should be in line with their aims. The application of this provision is regulated by law. The methods of auditing of political parties by the Constitutional Court, and the definition of sanctions to be applied where controversy is determined are regulated by law. The Constitutional Court shall obtain the assistance of the Audit Court in fulfilling its audit duty. All judgements by the Constitutional Court resulting from this audit are conslusive.? With in that arrangement the details of financial auditing has been explained in the numbered 2820 ?Political Parties Law?, numbered 6216 ?The Law for The Establishment of Constitutional Court and the Methods of Judgements? and ?Constitutional Court By-laws? It has been understood that the financial resources of the parties are being scrutinized and evaluted in every terms in the desicion concerninig the financial auditing of political parties by the Constitutional Court.Key Words: Political Parties, Incomes of Political Parties, The State of Financial Assistance, Financial Auditing of Political Parties.