53. Must reports from political parties and/or candidates include information on itemized income?
Turkey
Source: Article 51§1-ç, Rules of Procedure of the Constitutional Court, 2012.
Source: Article 73§2, Law on Political Parties, 1983 (Law No. 2820)
Source: Article 14§5, Law on Presidential Election, 2012 (Law No. 6271).
Source: Circular of the Supreme Board of Elections, (2018, “Cumhurbaşkanı Seçiminde Cumhurbaşkanı Adaylarına Yapılacak Yardım ve Bağışlar İle Adayların Mal Bildirimine İlişkin Usul ve Esasları Gösterir Genelge”, No. 201).
Source: Gençkaya, Ömer F (2018) “Financing political parties and electoral campaigns in Turkey” in Sayarı, Sabri, Ayan Musil, Pelin and Demirkol, Özhan (eds) Party Politics in Turkey A Comparative Perspective, Routledge, London and New York.
Political parties keep their accounts –incomes and expenditures- in accordance with balance sheet basis. Presidential candidates are asked to register donations, contributions and expenditures to be made during the campaign period in itemized lists approved by the Board and return the information and documents related to the donations, contributions and expenditures in accordance with the Board’s Circular 201 dated 2018, within ten days following the certification of electoral results to the Board.
It is not required to report incomes and expenditures for candidates at parliamentary and local administration elections, except presidential elections.
Source: Gençkaya, Ömer F (2018) “Financing political parties and electoral campaigns in Turkey” in Sayarı, Sabri, Ayan Musil, Pelin and Demirkol, Özhan (eds) Party Politics in Turkey A Comparative Perspective, Routledge, London and New York.
[...] The accounts of political parties are arranged on a balance sheet basis. [...]
Source: Article 73§2, Law on Political Parties, 1983 (Law No. 2820).
The condensed statement of the final accounts of provincial organizations prepared by the party headquarter together with the approved copies of the final accounts of provincial organizations signed by authorized persons in provincial organization, including affiliated districts.
Source: Article 51§1-ç, Rules of Procedure of the Constitutional Court, 2012.
Within the period beginning from finalization of candidacy to finalization of election results, all donations and aids and expenses are recorded in the lists approved by Supreme Board of Elections.
Source: Article 14§5, Law on Presidential Election, 2012 (Law No. 6271).
Source: Circular of the Supreme Board of Elections, (2018, “Cumhurbaşkanı Seçiminde Cumhurbaşkanı Adaylarına Yapılacak Yardım ve Bağışlar İle Adayların Mal Bildirimine İlişkin Usul ve Esasları Gösterir Genelge”, No. 201).
