K15 - Civil Law; Common LawReturn

The article analyzes the development of the political parties and political movement's legislation, which operating in the Czech Republic since 1991 until now with a focus on selected transparency criteria. The act on association in political parties and political movements of the year 1991 is analyzed, which was more than twenty times changed during its existence. Transparency is significantly affected by some changes in law. The article compares the legislation of political parties and political movements with the legislation of other non-profit organizations in the area, which is concerned with the transparency criteria. From a comparison differences result on a level of transparency - the legislation of political parties and political movements is probably the strictest and the most sophisticated in comparison with legislation of other non-profit organizations. This is due to the function of these organizations they have in today's society.

The article analyzes the development of the foundation's legislation since 1990 until now. This period is divided into four phases depending on the effectiveness of individual legislation. Special emphasis is placed on the transparency elements contained in the individual legislation. The article compares the analyzed legislation to show their advantages and disadvantages. The article also mentions the researches dealing with the transparency of Czech foundations in the past. These researches show a low level of transparency of Czech foundations and low confidence in their activities. The Act on Foundations and Endowment Funds can be considered the highest quality law in terms of transparency. However, this law has failed to achieve a significant degree of transparency, mainly due to the state's unwillingness to enforce its implementation through the tools it had available. The current effective new Civil Code does not deal with transparency and can not be expected to contribute significant to increase its level and increase confidence in the Czech foundation sector.