Lights and shadows in the accounting of political parties
DOI:
https://doi.org/10.51302/rcyt.2018.4201Keywords:
political parties, accounting, taxation, irregularitiesAbstract
The main problem of credibility of traditional political parties in Spain is fraud and corruption. For some years, emerging parties have been founded to regenerate political life and bring new practices, so they have expressed it.
The objectives of the research are to identify the accounting, fiscal and legal defaults of each political party to try to know if the of political corruption scandals that have come out in the public light have done to minimize these errors and irregularities.
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References
Tribunal de Cuentas (2015). Informe de fiscalización de los estados contables de los partidos políticos y de las aportaciones percibidas por las fundaciones y asociaciones vinculadas orgánicamente, ejercicio 2013 (núm. 1108) (aprobado en sesión celebrada el 23 de julio de 2015), Madrid.
