Abstract. In the article the author gives a definition of the financial and legal bases of the functioning of political parties as a hierarchically ordered system of legislative norms as well as local legal acts, which determine the rights and liabilities of political parties in financial legal relations. The content of the notion "legal bases" in the theory of law and specialized legal sciences is revealed, the correlation of the categories "financial and legal bases" and "financial and legal regulation" of the activity of political parties is considered.
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Key words and phrases: политическая партия, правовые основы, финансово-правовые основы, финансово-правовое регулирование, финансирование политических партий, political party, legal bases, financial and legal bases, financial and legal regulation, financing of political parties
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