Economic crime report 2004 - Ekobrottsmyndigheten

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social insurance offices could prevent many crimes, given that offenders play off one system against the other. From Fraud to Cheating: Themes in International Economic Crime Research reviews what is currently known about those who commit such offences. On the basis of interviews with business owners, Fiffl arens personlighet, En studie om personlighetsdragets betydelse vid ekonomisk brottslighet (The Personality of the Swindler: A Study in the Significance of Personality Traits in Economic Crime) (2002) by Swedish researcher Tage Alalehto identifies three personality types. Research has also examined offenders from a gender perspective. The 2000 review of international research by Lindgren and Theandersson suggested that women are vastly underrepresented among those who commit economic crimes, just as they are among traditional offenders. One key factor is that many fewer women own businesses than do men. In addition, more men hold corporate posts that provide the occasion to engage in certain kinds of economic crime. On the other hand, women are often in a position to commit embezzlement or fraud. A 2003 doctoral dissertation entitled I fi nansvärldens bakre regioner. En studie om fi nansiella offshoremarknader och ekonomisk brottslighet (In the Backwoods of the Financial World: A Study of Offshore Markets and Economic Crime) by Oskar Engdahl at Göteborg University’s Department of Sociology makes another contribution to the evolution of Sweden’s recent economic crime policies. In 2000, Enghdahl published a BRÅ report entitled Finansiella offshoremarknader och skatteparadis (Offshore Financial Markets and Tax Havens). Lotta Pettersson and Vanja Lundgren of the Departments of Criminology at Stockholm University and the University of Oslo respectively studied economic crime in the transport sector. Their 2002 BRÅ report entitled Just in time. Ekobrottslighet inom svensk och norsk långtradartransport (Just in Time: Economic Crime in Swedish and Norwegian Trucking) describes the structural problems that lead to such offences. Another transnational research project concerns offences discovered and reported by Swedish Customs. Anna K. Hansson, doctoral candidate at the Jönköping International Business School, examines fraud in connection with crossborder trade. Certain companies that import products from non-EU countries make false customs declarations in order to minimize or totally evade taxes, fees and duties. 94
An essay by Katarina Jacobsson and David Wästerfors of Lund University’s Department of Sociology in Methods of Preventing Economic Crime argues that one way of fighting corruption is to call a spade a spade when it comes to bribery. Att förebygga fel och fusk. Metoder för reglering och fusk (Preventing Error and Cheating: Methods for Regulation and Cheating) (Korsell och Nilsson, 2003) looks at ways that the Government and Parliament can better structure legislation to prevent economic crime and point various agencies in that direction as well. A key element of the Government’s effort is to demand factual information concerning the various guises that economic crime assumes. Förebygga ekobrott. Behov och metoder (Preventing Economic Crime: Needs and Methods) (BRÅ, 2003) is directed toward agencies that combat economic crime, including the police, prosecutors, EBM and tax crime units. The report, which is in response to directions from the Government to work up economic crime prevention methods for the agencies concerned, contains a series of approaches structured according to the situational model normally used to counteract traditional offences. As part of the Government’s assignment, an extensive survey was conducted among receivers in bankruptcy, tax accountants, enforcement offices, tax crime investigators, police, prosecutors, etc. A report (Canow, 2003) and an essay on preventive measures (Canow, 2003a) review the survey findings. An upcoming BRÅ report by Bengt Larsson, senior lecturer at Göteborg University’s Sociology Department, entitled Revisorers anmälningsskyldighet (The Duty of Accountants to Report) presents the results of his evaluation in the area. On behalf of BRÅ, Sören Wibe, now at the Swedish College of Forestry in Umeå, published in 1990 the findings of an extensive survey on attitudes toward economic crime. His follow-up study in 2003 was an attempt to determine whether anything had changed. The results suggest that the public is more receptive to the idea of stricter tax supervision as a means of combating economic crime. In addition, more people now approve of efforts to fight such offences in the business world. 95
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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
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“A number of groups are engaged i
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Council and its task force have con
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Special joint consultation groups f
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4. Intelligence and Monitoring Oper
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The total money involved in transac
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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 108 and 109: suggest that attitudes are continui
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 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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