Economic crime report 2004 - Ekobrottsmyndigheten

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Table 6 Overview of changes in organized crime 30 Graph 7 Reports of money laundering, 1998–2003 39 Table 8 Money laundering reports in 2000-2003 by informer 40 Graph 9 Number of pretrial investigations, 1998–2003 40 Table 10 Types of crimes in pretrial investigations, 2001–2003 41 Graph 11 Number of new registrations with SKV, 1999–2003 43 Graph 12 Annual workforce for SKV’s supervision, 1998–2003 43 Graph 13 Number of audits, 2000–2003 44 Graph 14 Number of tax rulings on the basis of audits and desk reviews, 2000–2003 44 Graph 15 Amounts in SEK million in tax rulings due to audits and desk reviews, 1999–2003 45 Graph 16 Number of tax surcharges, 2000–2003 45 Table 17 Number of insider investigations 47 Table 18 Number of investigations of improper influence on share prices 47 Table 19a Alcohol 48 Table 19b Tobacco products 49 Table 20 Results of crime ring investigations 54 Graph 21 Crime reports by the authorities, 1998–2003 55 Table 22 Reported crimes, 1998–2000 57 Table 23 All reported economic crime by category, 2001–2003 57 Table 24 Crime reports, 2001–2003 58 Graph 25a Total number of reports of suspected crime, 2001–2003 59 Graph 25b Total number of reports of suspected crime by category, 2001–2003 60 Graph 26 Cases received, 1998–2003 62 Graph 27 Cases received, 1998–2003 62 Table 28 Difference between received and completed cases in 2000–2003 63 Graph 29 Breakdown of activie cases by degree of difficulty, 31 December 2003 63 Table 30 Number of decisions by EBM on indictment matters, 1999-2003 64 4
Table 31 Number of decisions by other prosecuting authorities, 1999-2003 64 Diagram 32 Legal process launched 65 Graph 33 EBM’s average throughput time from crime report until verdict (number of days), 1998–2003 65 Graph 34 Average throughput time for police, other ÅM and total (number of days), 2001–2003 66 Graph 35 Cases completed in 2003 by year reported 66 Graph 36 Investigations by tax crime units 68 Graph 37 People convicted, by principal offence 1998–2002 69 Graph 38 Trading prohibitions, 1998–2003 70 Graph 39 Violations of trading prohibitions 70 Graph 40 Costs for combating economic crime, 1999–2003 71 Graph 41 Number of appliations to county administrative courts for attachment 72 Graph 42 Unpaid taxes and fees (SEK million) registered by KFM, 1999–2003 73 Graph 43 Unpaid taxes and fees (SEK million), special enforcement, 1999–2003 74 Graph 44 Supervision of bankruptcy, 1998–2003 75 Graph 45 Analysis model for economic crime 96 Graph 46 Declared income for certain types of small businesses (SEK thousand) 101 5
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: 10.5 NATIONAL CRIME PREVENTION PROJ
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 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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