Taiwan

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Question Value
1. Is there a ban on donations from foreign interests to political parties?
  • CodeYes
  • Comment
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2. Is there a ban on donations from foreign interests to candidates?
  • CodeYes
  • Comment
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3. Is there a ban on corporate donations to political parties?
  • CodeNo
  • CommentBan applies to donations from a profit-seeking?enterprise exceeding 10 percent of its annual total income and the sum of 3 million New Taiwan Dollars [I$ 168,000]. A profit-seeking enterprise that has lost money for three or more consecutive years may not give contributions for election expenses either.
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4. Is there a ban on corporate donations to candidates?
  • CodeNo
  • CommentBan applies to enterprises that has lost money for three or more consecutive years and to contributions exceeding 20,000 New Taiwan Dollars [I$ 1,100].
    ?
    Partisan candidates registred with a political party with a nation-wide constituency and who claim to represent overseas Chinese may not accept campaign expenditure?contributions.

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5. Is there a ban on donations from Trade Unions to political parties?
  • CodeNo
  • Comment
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6. Is there a ban on donations from Trade Unions to candidates?
  • CodeNo
  • CommentBan does not apply as long as the Trade Union does not receive contributions from the Government.?Partisan candidates registred with a political party with a nation-wide constituency and who claim to represent overseas Chinese may not accept campaign expenditure contributions.

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7. Is there a ban on anonymous donations to political parties?
  • CodeYes
  • CommentNo direct ban, but de facto ban through requirement issue receipts for each contribution they receive.

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8. Is there a ban on anonymous donations to candidates?
  • CodeYes
  • CommentNo direct ban, but de facto ban since candidates must keep the receipt stub and submit these to the tax authorities, having to reveal the identity of donors.
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9. Is there a ban on donations from corporations with government contracts to political parties?
10. Is there a ban on donations from corporations with government contracts to candidates?
11. Is there a ban on donations from corporations with partial government ownership to political parties?
12. Is there a ban on donations from corporations with partial government ownership to candidates?
13. Is there a ban on the use of state resources in favour or against a political party or candidate?
  • CodeYes
  • Comment The radio station, wireless television station and cable system are obliged to be just and fair. Candidates/parties may not make use of radio or television broadcasting in their election campaign.
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14. Is there a limit on the amount a donor can contribute to a political party during a non-election specific period?
  • CodeYes, for both natural and legal persons
  • Comment
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    Section 6, Article 45-4, Paragraph 3: 'All individual's contribution to a legally established political party may not exceed 20 percent of his/her annual total income and the sum of 200 thousand New Taiwan Dollars. A profit-seeking enterprise's contribution may not exceed 10 percent of its annual total income and the sum of 3 million New Taiwan Dollars.'Section 6, Article 45-4, Paragraph 4: 'the contribution is made to a political party may not be so entered, if the candidate so recommended failed to obtain an average of 5 percent of the ballots cast in an election of public officials or of higher than the Provincial (Municipal) level. In a non-election year the average of the last election shall be taken as the average. For a newly established political party the average shall be the average in the year of the next election.' (Source: The Public Officials Election and Recall Law, 1980)

15. If there is a limit on the amount a donor can contribute to a political party during a non-election specific period, what is the limit?
  • Code Limit is 20% of an individual's annual income and 200,000 New Taiwan Dollars [I$ 11,000]; and 10% of an enterprise's annual income and 3 million New Taiwan Dollars [I$ 168,000].
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16. Is there a limit on the amount a donor can contribute to a political party during an election?
17. If there is a limit on the amount a donor can contribute to a political party during an election, what is the limit?
  • CodeNot applicable
  • CommentNA
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18. Is there a limit on the amount a donor can contribute to a candidate?
19. If there is a limit on the amount a donor can contribute to a candidate, what is the limit?
  • Code Limit for individuals is 20,000 New Taiwan Dollars [I$ 1,100], 300,000 [I$ 17,000] for enterprises)
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20. Is there a limit on the amount a candidate can contribute to their own election campaign?
21. Is there a limit on in-kind donations to political parties?
22. Is there a limit on in-kind donations to candidates?
23. Is there a ban on political parties engaging in commercial activities?
24. Is there a ban on political parties taking loans in relation to election campaigns?
25. Is there a ban on candidates taking loans in relation to election campaigns?
26. Is there a ban on donors to political parties/candidates participating in public tender/procurement processes?
27. Are there provisions requiring donations to go through the banking system?

Question Value
28. Are there provisions for direct public funding to political parties?
  • CodeYes, regularly
  • CommentSubsidies for election campaign expenditures are issued by the government every year.
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29. What are the eligibility criteria for political parties to receive public funding?
  • CodeShare of votes in previous election | Showing receipts to the Central Election Commission.
  • Comment

    Subsidies are issued every year to parties that received at least 5% of the vote in the preceding Parliamentary election and that show their receipts to the EMB.

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30. What is the allocation calculation for political parties to receive public funding?
  • CodeFlat rate by votes received
  • CommentFlat rate per votes received (above 5%). Special rules apply to candidates and to parties' expenditures regarding the nation-wide constituency and those claiming to represent overseas Chinese.

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31. What are the provisions on 'ear marking' direct public funding to political parties (how it should be used)?
  • CodeCampaign spending
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32. Are there provisions for free or subsidized access to media for political parties?
  • CodeYes
  • CommentPolitical parties are entitled to present their political views on national television on at least two occasions, and each broadcast shall not be shorter than one hour.
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33. What criteria determine allocation for free or subsidized access to media for political parties?
  • CodeEqual
  • CommentRegards the election of the central public officials, Provincial governors and Municipal mayors.
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34. Are there provisions for free or subsidized access to media for candidates?
  • CodeYes
  • Comment

    Candidates have access to national TV channels (but may not advertise in radio or TV)

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35. Are there provisions for any other form of indirect public funding?
  • CodeYes
  • CommentCandidates, as well as donors to parties/candidates?may receive tax benefits.
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36. Is the provision of direct public funding to political parties tied to gender equality among candidates?
  • CodeNo
  • Comment
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37. Are there provisions for other financial advantages to encourage gender equality in political parties?
  • CodeNo
  • Comment
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Question Value
38. Is there a ban on vote buying?
  • CodeYes
  • Comment
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39. Are there limits on the amount a political party can spend?
  • CodeNo
  • Comment
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40. If there are limits on the amount a political party can spend, what is the limit?
  • CodeNot applicable
  • CommentNA
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41. Are there limits on the amount a candidate can spend?
  • CodeYes
  • CommentApplies to campaign expenditures.
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42. If there are limits on the amount a candidate can spend, what is the limit?
  • Code The limit is based on the number of elected persons, divided by 70% of the total population of each constituency, multiplied with a basic amount of New Taiwan Dollars, then adding a fixed amount. The basic amount and fixed amount differ depending on election (e.g. delegate of National Assembly, Provincial governor etc).
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43. Are there limits on the amount that third parties can spend on election campaign activities?
44. Are there limits on traditional media advertising spending in relation to election campaigns?
45. Are there limits on online media advertising spending in relation to election campaigns?
46. Do any other restrictions on online media advertisement (beyond limits) exist?

Question Value
47. Do political parties have to report regularly on their finances?
  • CodeYes
  • CommentReceipts of all contributions must be issued by parties and preceding receipts should be sent to the tax authorities annually.
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48. Do political parties have to report on their election campaign finances?
  • CodeNo
  • Comment
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49. Do candidates have to report on their election campaign finances?
  • CodeYes
  • CommentReceipts for each contribution should be issued and sent to the tax authority.
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50. Do third parties have to report on election campaign finances?
51. Is information in reports from political parties and/or candidates to be made public?
  • CodeNo
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52. Must reports from political parties and/or candidates reveal the identity of donors?
  • CodeYes
  • CommentParties and candidates must issue receipts for each contribution they receive, and these shall be sent to the tax authorities.
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53. Must reports from political parties and/or candidates include information on itemized income?
54. Must reports from political parties and/or candidates include information on itemized spending?
55. Which institution(s) receives financial reports from political parties and/or candidates?
  • CodeOther
  • CommentTax authority, Township (City) offices.
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56. Which institution(s) is responsible for examining financial reports and/or investigating violations?
  • CodeOther
  • Comment

    Tax authority.

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57. What power is granted to the institution(s) responsible for examining reports and/or investigating violations?
58. What sanctions are provided for political finance infractions?
  • CodeFines | Prison | Forfeiture
  • CommentFine, prison, confiscation of property (given as contribution), confiscation of bribes, confiscation of benefits.
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Disclaimer: Maps presented do not imply on the part of the Institute any judgement on the legal status of any territory or the endorsement of such boundaries, nor does the placement or size of any country or territory reflect the political view of International IDEA. Maps are used in order to add visual clarity to data.