Economic crime report 2004 - Ekobrottsmyndigheten

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suggest that attitudes are continuing to move in the right direction. Thus, SKV has established that such campaigns can change the way that people look at these issues. 10.5 NATIONAL CRIME PREVENTION PROJECT A report from the Hairdressing Project in Malmö was submitted to the Government in November 2002. Bankrolled by the Ministry of Finance, the project was aimed at hairdressing saloons, their employees and the general public. The emphasis was on preventive measures, including information for the public and voluntary certification to strengthen legitimate businesses. In 2003, the Swedish Taxpayers’ Association initiated a series of discussions, conferences and seminars on the undeclared sector. Set in Stockholm, the first seminar dealt with the Hairdressing Project, which was central to subsequent discussions as well. Various trade associations in the hairdressing sector are considering the possibility of expanding voluntary certification and making it nationwide. A follow-up on the impact of the pilot project is examining reported revenue and assessed income for the Malmö hairdressing sector after the 2003 tax assessments. A report is due out in early 2004. Collaborating with the local authorities in Gotland, EBM launched a project in 2001 focused on crime prevention in the municipality’s restaurant sector. A similar project concentrated on peddling in Gotland. Among the activities of the projects was to pay one or more visits to all restaurants licensed to serve alcohol. The tax authority has also carried out other monitoring activities in the restaurant sector. Visits to markets and public squares have checked VAT registration, business tax certificates, adherence to information requirements pursuant to the act on peddling, and the use of undeclared labour. 10.6 REGIONAL CRIME PREVENTION ACTIVITIES At one time, PECs were the most common crime prevention measures. Due to a certain amount of confusion, such activities have steadily diminished as of 2002. Many SAMEBs are asking for clearer legal regulations 82
on PECs, arguing that a combination of informational and inspection visits to businesses – particularly in sectors where evasion is known to occur – is an effective crime prevention measure. They suggest changes to legislation and the allocation of resources that would allow for coordinated visits by the police and Tax Administration. As in previous years, various counties conducted projects such as “The White Coast.” The cooperating agencies have been SKV, EBM, KFM, municipalities, the Social Insurance Office and the County Labour Board. Both the agencies concerned and sector representatives view the projects – which have dealt with the construction industry, restaurants, peddling and more– as extremely important. The pilot project in the hairdressing sector has spawned regional and local initiatives to monitor and inform hairdressers for the purpose of discouraging undeclared work. Both members and non-members of the Swedish National Hairdressers’ Federation have exhibited great interest. In one region, the project has offered certification to hairdressers, provided that they have the following. • Cash registers with receipts and control slips • Price lists in plain view • Proper registration with SKV • Liability insurance • Registration with the Environmental Board • Credit card terminals (not mandatory) Approximately half of the county’s 600 registered hairdressers have attended the informational meetings. More than 60 businesses have been certified so far. The information will be provided at hairdresser’s training as well. Among other crime prevention measures are: • special economic crime days attended by agencies concerned, interest organizations, etc. • seminars with representatives of EBM, SKV and KFM, as well as people from various organizations helping immigrants who own or want to start businesses. The goal was to identify channels for providing the target group with information about regulations and agencies • More than 40 representatives of the cooperating agencies, as well as receivers in bankruptcy, took part. A follow-up seminar is scheduled for the spring of 2004 83
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ECONOMIC CRIME REPORT Report no. 20
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Economic Crime Report
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Government Swedish Ministry of Just
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Economic Crime and Efforts to Comba
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Economic Crime - Current Status and
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Economic Consequences of Economic C
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Interagency Cooperation Measures Th
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Undeclared Work • Employers who h
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A CLOSER LOOK AT UNDECLARED WORK, V
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VAT Fraud There is always a risk th
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Trends Over the Next Three Years Fo
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Concluding Remarks The purpose of t
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Contents 1. Introduction 6 2. Curre
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10.5 NATIONAL CRIME PREVENTION PROJ
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Table 31 Number of decisions by oth
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2. Current Status of Economic Crime
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detected offences are documented, a
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sentative of both commercial goods
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mentary evidence for verifying actu
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SKV put together documentation to l
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that a certain volume of uncollecte
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Table 3 Estimated tax error linked
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The minimum tax rates on alcohol ar
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• Businesses, such as: - Tax plan
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According to the court of appeal, t
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loan prohibition, the Accounting Ac
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4. It has a definite focus, though
Page 57: “A number of groups are engaged i
Page 60 and 61: Council and its task force have con
Page 62 and 63: Special joint consultation groups f
Page 64 and 65: 4. Intelligence and Monitoring Oper
Page 66 and 67: The total money involved in transac
Page 68 and 69: Intelligence Operations of Tax Crim
Page 70 and 71: Graph 13 Number of audits, 2000-200
Page 72 and 73: 2002 to 2003. The sums involved in
Page 74 and 75: Money Laundering, etc. A newly esta
Page 76 and 77: Since the project started on 1 Apri
Page 78 and 79: Manipulated cash registers are the
Page 80 and 81: professional criminals to one degre
Page 82 and 83: official figures. In the autumn of
Page 84 and 85: ookkeeping offences continued to ac
Page 86 and 87: Graph 25b Total number of reports o
Page 88 and 89: Graph 26 Cases received, 1998-2003
Page 90 and 91: Table 30 Number of decisions by EBM
Page 92 and 93: Graph 34 Average throughput time fo
Page 94 and 95: 6.5 TAX CRIME UNITS Expansion of ta
Page 96 and 97: Graph 38 Trading prohibitions, 1998
Page 98 and 99: 9. Attachment, Collection, etc. The
Page 100 and 101: Graph 43 Unpaid taxes and fees (SEK
Page 102 and 103: Since a coordinated effort to recov
Page 104 and 105: According to the proposals, the age
Page 106 and 107: and employers concerning registrati
Page 110 and 111: 84 • a regional informational pro
Page 112 and 113: 12. International Contact and Coope
Page 114 and 115: 13. Skills and Methods Development
Page 116 and 117: Since the autumn of 2002, EBM has c
Page 118 and 119: nesses under their control, grant l
Page 120 and 121: social insurance offices could prev
Page 122 and 123: 15 Problem Areas and Future Threats
Page 124 and 125: • higher unemployment • distort
Page 126 and 127: 15.3 UNDECLARED WORK IN CASH SECTOR
Page 128 and 129: EBM’s pilot project on measures f
Page 130 and 131: 15.5 AGENTS WHO AID ECONOMIC CRIME
Page 132 and 133: ied out indicate that most transact
Page 134 and 135: Appendix 1 CHANGES PROPOSED BY SAME
Page 136 and 137: SKV • SKV should have limited aut
Page 138 and 139: Transport Workers’ Union VAT Info
Page 140: Reported economic crimes have incre
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Economic crime report 2004 - Ekobrottsmyndigheten

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