Economic crime report 2004 - Ekobrottsmyndigheten

More documents

Recommendations

Info

• higher unemployment • distorted competition • threat to democracy and the rule of law • damage to faith in the political system 15.2 PUTTING TOGETHER A THREAT SCENARIO In August 2002, the Swedish Economic Crimes Council task force resolved to appoint a group of experts with representatives from its various agencies for the purpose of identifying the economic offences deemed to constitute the greatest threats. The group, which came to consist of 20 representatives from most of the agencies that make up the Swedish Economic Crimes Council, split up into three teams to pinpoint the areas that currently occasion the most harm and that could become even more threatening within five years. The teams ultimately agreed to underscore the following categories. • Undeclared work • VAT fraud • Selective purchase tax • Dishonesty to creditors • Abuse of legal forms of business entity • Stock market offences • Breach of trust and associated fraud • Organized crime • Agents who aid economic crime A task force meeting on 23 September 2002 decided to proceed in accordance with these broad categories, while asking EBM’s development unit to identify specific modes of operation and to present them at a seminar slated for 24-25 October to discuss the threat scenario. The development unit also submitted a proposal to the seminar identifying explicit elements of the threat scenario within the above categories. After discussing the proposal and adding certain specifics, the seminar worked up the following suggested threat scenario for presentation to the Swedish Economic Crimes Council meeting of 6-7 November. 98
Threat Scenario Agents who aid economic crime • Spurious founders of shelf companies and abuse of legal forms of business entity • Spurious advisers and tax havens Undeclared work • Employers in cash sectors who do not declare their labour • Undeclared work • Spurious staffing companies VAT fraud • Particular focus on crossborder trade Crime in the fi nancial market • Insider offences • Miscellaneous (such as false bank guarantees) Company-related fraud • Credit fraud, etc. Crime and dishonesty related to bankruptcy Organized crime In-depth Analysis The Swedish Economic Crimes Council meeting of 6-7 November 2002 charged its task force with proceeding on the following categories. Agents who aid economic crime • Spurious founders of shelf companies and abuse of legal forms of business entity • Spurious advisers and tax havens Undeclared work • Employers in cash sectors who do not declare their labour • Undeclared work • Spurious staffing companies VAT fraud • Particular focus on crossborder trade 99
Page 1 and 2:
ECONOMIC CRIME REPORT Report no. 20
Page 3 and 4:
Economic Crime Report
Page 5 and 6:
Government Swedish Ministry of Just
Page 7:
Economic Crime and Efforts to Comba
Page 10 and 11:
Economic Crime - Current Status and
Page 12 and 13:
Economic Consequences of Economic C
Page 14 and 15:
Interagency Cooperation Measures Th
Page 16 and 17:
Undeclared Work • Employers who h
Page 18 and 19:
A CLOSER LOOK AT UNDECLARED WORK, V
Page 20 and 21:
VAT Fraud There is always a risk th
Page 22 and 23:
Trends Over the Next Three Years Fo
Page 24 and 25:
Concluding Remarks The purpose of t
Page 27 and 28:
Contents 1. Introduction 6 2. Curre
Page 29 and 30:
10.5 NATIONAL CRIME PREVENTION PROJ
Page 31 and 32:
Table 31 Number of decisions by oth
Page 33 and 34:
2. Current Status of Economic Crime
Page 35 and 36:
detected offences are documented, a
Page 37 and 38:
sentative of both commercial goods
Page 39 and 40:
mentary evidence for verifying actu
Page 41 and 42:
SKV put together documentation to l
Page 43 and 44:
that a certain volume of uncollecte
Page 45 and 46:
Table 3 Estimated tax error linked
Page 47 and 48:
The minimum tax rates on alcohol ar
Page 49 and 50:
• Businesses, such as: - Tax plan
Page 51 and 52:
According to the court of appeal, t
Page 53 and 54:
loan prohibition, the Accounting Ac
Page 55 and 56:
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 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 122 and 123: 15 Problem Areas and Future Threats
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
show all

Economic crime report 2004 - Ekobrottsmyndigheten

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?