| المستخلص: |
Political parties represent one of the most important institutions in all political systems, as one of the mechanisms of participation in political life. And political parties play an important and vital role in mature democracies, and they represent the backbone of political life, and follows the importance of their role, the effectiveness of the results of the elections which they participate in, either by receiving power and run the government and dominate the parliament, or be in opposition, and play the role of over sighting and accountability for the party or parties that are in the government, in addition to their role in raising awareness and shaping public opinion and guiding it . The practice of political parties for their activities requires the availability of a huge potential finance, whether this money was needed for the exercise of the daily activities of political parties, such as expenses related to the headquarters of the party such as the necessary funds for the rental of the party's headquarters and buildings , or money for the purchase of furniture and office supplies, in addition to wages of the employees of the party's headquarters, or the necessary funds to finance the election campaigns, that are supported by the party in favor of its candidates in the elections . It is natural that the expenses of a campaign is the most important and the largest compared with other expenses, it is more important because if te party wins in the elections it will have the access to the authority or participating in it, and it’s the largest of expenditure really, because the expenditures necessary for the election campaign have been increased and grown, especially after what the world has witnessed in the evolution of the technical revolution in the communications and media. \
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