Economic crime report 2004 - Ekobrottsmyndigheten

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Swedish National Economic Crimes Bureau Reference no. 900 2003/0426 ISSN: 1404-3521 Graphic production: Ord&Form AB, Uppsala Printers: Elanders Gotab, 2004 Translation: Stockholms Tolkförmedling AB
Government Swedish Ministry of Justice 103 33 Stockholm Economic Crime Report Pursuant to Section 13 of the ordinance on the co-operation of government authorities against economic crime (1997:899), I am hereby submitting this report. Reviewing the past three years, the report describes how economic crime has changed and presents the measures that have been taken within the framework of the interagency cooperative effort governed by the ordinance. Also included is a proposed course of action for combating economic crime and for interagency cooperation to deal with the problem over the next three years. The Swedish Economic Crimes Council prepared the report in collaboration with the Swedish National Economic Crimes Bureau (EBM), the Office of the Prosecutor-General (RÅ), the Swedish National Police Board (RPS), Swedish Customs, the Swedish National Council for Crime Prevention (BRÅ), Finansinspektionen (the Swedish Financial Supervisory Authority), the Swedish Tax Agency (SKV), and the Swedish Companies Registration Office. A task force composed of representatives from the agencies of the Swedish Economic Crimes Council put together the extensive documentation included in the report. I would like to take this opportunity to make the following additions with respect to EBM. During the past six years, EBM has worked on establishing appropriate working methods, as well as combating economic crime more efficiently and productively. Key to that effort has been the encouragement of greater interagency cooperation in order to fight such offences in the coordinated manner detailed by this report. EBM is about to enter a comprehensive development phase, the purpose of which will be to improve upon its working methods, organization, direction and management. The initiative will also evaluate the impact that the agency has exerted in past years on the scope, structure and dangerousness of economic crime.
Page 1 and 2: ECONOMIC CRIME REPORT Report no. 20
Page 3: Economic Crime Report
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 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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