Bazı yabancı ülkelerde siyasi partilerin mali denetimini yapan kurumlar ve Türkiye açısından bir değerlendirme

Siyasi partilerin mali denetiminin hangi kurum tarafından yapılması gerektiği konusu üzerinde tartışmalar yapılmaktadır. Bu tartışmalar yeni anayasa yapımı sürecinde daha da artmıştır. Ülkemizde siyasi partilerin mali denetimi Anayasa Mahkemesinin yetkisi altındadır. Bu yetkinin Anayasa Mahkemesine verilmesi literatürde çeşitli nedenlerle eleştiri konusu yapılmaktadır. Bu çalışmada söz konusu eleştirilerin gerekçeleri ele alınacak, siyasi partilerin mali denetimini yapan kurumlara ilişkin bazı yabancı ülkelerdeki uygulamalar incelenecek ve bu suretle ülkemiz açısından siyasi partilerin mali denetimi yetkisinin Anayasa Mahkemesinden alınarak başka bir kuruma verilip verilmemesi konusunda mukayeseli bir değerlendirme yapılarak bazı önerilere yer verilecektir.

The institutions responsible for financial audit of the political parties in some foreign countries and an evaluation for Turkey

There have been debates on which institution should be responsible for financial audit of the political parties. These debates have increased in “new constitution” making process. In our country, the financial audit of the political parties is under the authority of Turkish Constitutional Court. In literature, the mentioned authority of Constitutional Court over the political parties has been criticised for various reasons. The aim of this study is to reveal the reasons behind the critics and to explore the institutions in some foreign countries that are in charge of the financial audit of the political parties thereby making a comparative analysis for Turkey and presenting some proposals regarding whether or not the existing financial audit authority of constitutional court over political parties are to be transferred to another institution.

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