Title page
Contents
EXECUTIVE SUMMARY 4
LEGAL FOUNDATIONS 4
TRANSPARENCY 4
ACCOUNTABILITY 5
INTRODUCTION 6
METHODOLOGY 6
LEGAL FOUNDATIONS 7
WHO CAN DONATE, HOW MUCH AND IN WHAT FORM? 7
HOW IS THE MONEY SPENT? 11
HOW ARE FINANCES RECORDED AND REPORTED? 12
TRANSPARENCY 13
WHAT INFORMATION IS DISCLOSED? 14
HOW IS THE INFORMATION DISCLOSED? 14
ACCOUNTABILITY 16
ARE OVERSIGHT INSTITUTIONS WELL RESOURCED? 16
ARE OVERSIGHT INSTITUTIONS INDEPENDENT FROM POLITICAL INTERFERENCE? 17
ARE SANCTIONS PROPORTIONATE AND DISSUASIVE? 18
RECOMMENDATIONS 19
1. Legal foundations 19
2. Transparency 19
3. Accountability 19
ENDNOTES 21
Table 1. Overview of bans and limits for donations to political parties by different types of donor 7
Table 2. Overview of bans and limits on different types of donation to political campaigns for general elections 9
Table 3. Limits or bans on the form donations can take 10
Table 4. Overview of spending limits for political parties 11
Table 5. Overview of who has reporting obligations 12
Table 6. Overview of content and format of published information on finances of political parties (based on the latest elections for each country) 13
Table 7. Overview of political finance oversight institutions 16