Economic crime report 2004 - Ekobrottsmyndigheten

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Interagency Cooperation Measures That Have Been Taken Agencies largely rely on cooperation with each other in their ongoing effort to combat economic crime. The partnership, often informal in nature, is continually evolving. Structured, overarching and functionally oriented collaboration through the Swedish Economic Crimes Council and its task force, as well as through regional cooperating agencies for combating economic crime (SAMEBs) – supplements that arrangement. Examples of More Formal Operational Cooperation • A national interagency monitoring project carried out in 2000 to thwart VAT carousel fraud significantly reduced the number of such offences in Sweden, as opposed to many other European countries – including Britain and France – that are still wrestling with an extensive problem. • A similar nationwide effort to deal with VAT fraud in connection with crossborder trade in food products began in 2003 and is expected to continue through 2005. • A report on shelf companies was submitted in 2003. On behalf of the Swedish Economic Crimes Council, the project team is still in the process of coordinating implementation of the report’s proposed measures to reduce abuse of shelf companies. • The SAMEBs have carried out a number of regional and local monitoring projects, primarily in the construction, restaurant, taxi and transport sectors. Cooperative Crime Prevention Crime prevention measures have included such direct action as various kinds of contact with businesses, agencies, organizations and the public, as well as indirect action like investigations and information gathering efforts that may serve as the basis of future direct action. • Prevention projects are under way or have been completed within a number of sectors in partnership with the agencies that combat economic crime, the Swedish Trade Union Confederation, the Con- 6
federation of Swedish Enterprise, and many other organizations, municipalities and county councils. The purpose of such initiatives is to raise the consciousness of such institutions concerning the importance of prevention. • Some SAMEBs have cooperated on prevention with other organizations, particularly trade unions. The SAMEBs have also conducted informational campaigns aimed at new businesses and the like. Among other activities have been coordinated courses and seminars to provide agencies with additional skills and increase their familiarity with different types of crime prevention measures. • A task force has examined trading prohibitions and how they are supervised, a report on which was submitted in the spring of 2004. One purpose of the project is to make prohibitions more effective in preventing crime. • An EBM-designed system (Ekobanken) to store and share knowledge and experience has the long-term goal of supporting all agencies that are involved in combating economic crime. Ekobanken will set the stage for improving skills and methods development in the area of crime prevention as well. The objectives of crime prevention initiatives are normally long-term in nature. No follow-up or evaluation has yet been performed on the measures taken thus far – in most cases, special action will be required in order to do so. Other Cooperative Projects • The Swedish Economic Crimes Council has launched a special project that develops models and working methods to take advantage of existing ways of tracking and recovering proceeds of crime. • Begun in 1994 under the title of Rubicon (Routines, criminal investigations in bankruptcy), the initiative resumed in 2000 and led to a nationwide seminar series in 2002. Threat Analysis The Swedish Economic Crimes Council started an interagency seminar series to work up a threat analysis in the area of economic crime. The effort was initially sweeping in scope, but the Swedish Economic Crimes Council subsequently decided that the first phase should concentrate on the following areas. 7
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 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
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Graph 26 Cases received, 1998-2003
Page 90 and 91:
Table 30 Number of decisions by EBM
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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
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• higher unemployment • distort
Page 126 and 127:
15.3 UNDECLARED WORK IN CASH SECTOR
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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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