55. Which institution(s) receives financial reports from political parties and/or candidates?
Azerbaijan
Art. 18.4, Law on Political Parties, 1992 (amended 2018). https://www.legislationline.org/download/id/4134/file/Azerbaijan_law_Political_Parties_1992_am2012_en.pdf
Art. 21.2, Law on Political Parties, 1992 (amended 2018). https://www.legislationline.org/download/id/4134/file/Azerbaijan_law_Political_Parties_1992_am2012_en.pdf
Art. 26.1. and 26.2§4, Election Code of the Republic of Azerbaijan, 2003 (amended 2018). http://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf
Art. 32.1§3, Election Code of the Republic of Azerbaijan, 2003 (amended 2018). http://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf
Art. 94.2, 94.3, and 94.4., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).http://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf
COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg. https://rm.coe.int/CoERMPublicCommonSearchServices/DisplayDCTMContent?documentId=09000016806c6608
As regards the general financing of political parties, Art. 18.4, of Law on Political Parties states that "the tax authorities are to supervise the sources of income of political parties, the amount of the gained resources and payment of the taxes as provided for in the tax legislation", only in so far as their activities are covered by the Tax Code, e.g. regarding the collection of taxes such as property taxes and taxes on salaries. However, the financial accounts of political parties referred to in Art. 21 of the Law are not submitted to the Ministry of Taxes or any other State body.
The Central Election Commission (CEC) ensures supervision of spending of monetary means entered into election funds of candidates (political parties);
The Central Election Commission (CEC) and to the constituency election commissions supervise the election and referendum campaign financing.
"Candidates, registered candidates, political parties or blocs of political parties shall submit their financial report to the relevant election commission[…]"
