Economic crime report 2004 - Ekobrottsmyndigheten

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Transport Workers’ Union VAT Information Exchange System (VIES) Glossary of Abbreviations ÅM (Procecuting Authorities) AMOB (Task Force on Organized Crime) AMS (Swedish National Labour Market Board) BRÅ (Swedish National Council for Crime Prevention) BrB (Penal Code) CBSS (Council of the Baltic Sea States) CESR (Committee of European Securities Commissions) CESR (Committee of European Securities Regulators) CFCs (Controlled Foreign Companies) EBM (Swedish National Economic Crimes Bureau) EMCS (Excise Movement and Control System) FAR (Swedish Institute of Authorised Public Accountants) FASP (Financial Services Action Plan) FATF (Financial Action Task Force) FiPo (Financial Intelligence Unit) GRECO (European Council’s Group of States against Corruption) IAS (International Accounting Standards) ISD (Investment Services Directive) KFM (Enforcement Service) OBiS (Organized Crime in Sweden) OPC (Operative Committee) PECs (Preventive Economic Contacts) RÅ (Office of the Prosecutor-General) RAT (Routine Activities Theory) RKP (National Criminal Investigation Department) RPS (Swedish National Police Board) RRV (Swedish National Audit Office) SAMEBs (Regional cooperating agencies for combating economic crime) SÄPO (Security Service) SkbL (Tax Penal Act) SJV (Swedish Board of Agriculture) SKV (Swedish Tax Agency) SMF (Swedish Movers Federation) SNED (Tax Reduction Committee) SRS (Swedish Association of Auditors) SSDA (Swedish Securities Dealers Association) UNAFEI (Far East Institute for the Prevention of Crime and the Treatment of Offenders) VIES (VAT Information Exchange System) 112
Economic Crime – Scope and Unreported Cases Undeclared work and unreported income Other tax and fee evasion Crimes against creditors Other economic crime Estimated unreported cases and unknown grey areas The estimated scope of economic crime is SEK 100–150 billion annually. Tax and fee evasion accounts for 75–85 % of that amount, i.e., SEK 75–130 billion annually.
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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
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2002 to 2003. The sums involved in
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Money Laundering, etc. A newly esta
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Since the project started on 1 Apri
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Manipulated cash registers are the
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professional criminals to one degre
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official figures. In the autumn of
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ookkeeping offences continued to ac
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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 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 140: Reported economic crimes have incre
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