Economic crime report 2004 - Ekobrottsmyndigheten

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15 Problem Areas and Future Threats 15.1 THEORETICAL BACKGROUND FOR THE ANALYSIS EBM’s initial status report (1999:2), which served as a basis for the Government’s 2000 interagency guidelines on combating economic crime, was the first overall review and analysis of the issue ever put together in Sweden. At the time, it was deemed appropriate to establish a general causal model on which to structure the analysis. The purpose of the overall analysis was to lay the groundwork for more effective crime prevention activities and measures. From that point of view, the most suitable focus appeared to be on the causes of economic crime, thereby improving the prospects of successfully tackling it. Nevertheless, the effects of such offences were also systematically examined. The analysis proceeded from a model based on the Routine Activities Theory (RAT) developed by L. E. Cohen and M. Felson in 1979. The model seeks to explain the commission of an offence using three groups of causal variables: a motivated offender, the opportunity to commit a crime (opportunity structure), and the lack of effective monitoring. EBM analysis adapted RAT to analyze economic crime. Figure 45 presents the model in graphic form. Diagram 45 Analysis model for economic crime Norms and values Technical, economic and political development Crime opportunity structure Attitudes Motive formation Economic crime Supervision Effects 96
In response to an April 2002 assignment from the Swedish Economic Crimes Council, EBM used the model as the basis for putting together a threat analysis on economic crime, which it submitted in May 2003. The model proceeds from various types of offences. The analysis refined the concept of motivated offender to a more neutral examination of human motives, i.e., people’s goals and their perception of the best way to attain them. Thus, the analysis examined how different crime opportunity and monitoring variables affect the development of people’s motives such that they commit economic offences. In addition to opportunity and monitoring, EBM added another group of causal variables to its model: social values, norms and attitudes that affect whether or not a person commits a crime. The report maintained that crime opportunity variables are describable on the basis of different classifying principles. One fundamental classification regarded as useful proceeded from the kinds of people who fall victim to economic offences. The victim can be said to have offered the opportunity for the commission of crime. That in turn can happen in many different ways. Thus, a breakdown of the opportunity variables may include classifying principles in addition to the focus on the victims themselves. Monitoring refers primarily to various actions by government agencies, but may also include those by unions and trade associations. Although the emphasis is on the ten agencies that cooperate in the fight against economic crime, the Social Insurance Office, the Consumer Ombudsman, the Swedish Consumer Agency and others can have a role to play as well. Socioeconomic, political, and technological developments all affect the evolution of human motives with respect to economic crime. The impact may be either direct, or indirect by way of the model’s other groups of variables. One such development was the transition to the euro. The direct, immediate harm caused by an economic offence can be measured in the amount of money taken from the victim. Among the indirect or far-reaching effects are: • the unreasonably large percentage of investigative resources that some economic offences tie up • sabotage of income distribution policies • financial losses suffered by lenders, suppliers and the like • greater exodus of capital, reduced GDP 97
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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
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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 120 and 121: social insurance offices could prev
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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