The monograph presents a comprehensive analysis of the financing of political parties in Poland within an international context. It elucidates key concepts related to public finance and the mechanisms for granting subsidies from the state budget. The study examines the procedures for expenditure control of political parties overseen by the National Electoral Commission, taking into account international standards set by the Council of Europe. Comparative examples from the USA, Germany, and the Czech Republic enrich the perspective. The author explores the impact of the electoral system on party financing, emphasizing the need for transparency and efficiency. The conclusions propose reforms aimed at enhancing financial supervision.