Un acercamiento al modelo de fiscalización de las finanzas partidarias: su robustecimiento a partir de la ley No. 8765

This article describes the model of control over party finances, implemented by the Supreme Electoral Tribunal, which is based on the main powers that emerge from the enactment of the new Electoral Code (Law No. 8765 of September 2 2009). To this end, we analyze the new powers of the Electoral Body...

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Bibliographic Details
Main Authors: Chacón Badilla, Ronald, González Zúñiga, Reinaldo
Format: Article
Language:Spanish
Published: 2011
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5496696
Source:Revista de Derecho Electoral, ISSN 1659-2069, Nº. 12, 2011
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Summary: This article describes the model of control over party finances, implemented by the Supreme Electoral Tribunal, which is based on the main powers that emerge from the enactment of the new Electoral Code (Law No. 8765 of September 2 2009). To this end, we analyze the new powers of the Electoral Body on party financing, among which are audits, complaint handling, and elaboration of special studies, review of payment of expenditure, and analysis of financial statements, which are complemented by the presentation of the main results of their implementation. The findings in this paper in relation to the model quoted must be understood within a scenario that requires a permanent reflection with a view to continuous improvement of current legislation and the technical condition of the bodies involved in challenging process control of the economic system of political parties