Subject and Keywords:
Political parties play an important role in the contemporary democratic system. However, guaranteeing their financial safety has always been a problem for the authorities. The system of financing political parties in Poland is based on the principle of budgetary subsidy because in our political conditions, subsidies seem to be the most effective solution. Thus, the finances of political parties should be fully transparent and subject to public control because of spending budgetary resources. In Poland, there exist certain circumstances which can lead to the loss of subsidies, which are connected with the financial transparency. The sanction of deprivation of the right to receive subsidies by political parties constitutes a challenge resulting from the violation of legal standards concerning financial reporting of political parties for the given calendar year.