Economic crime report 2004 - Ekobrottsmyndigheten

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Graph 13 Number of audits, 2000–2003 8000 6000 5 360 5 740 6 070 6 370 4000 2000 0 760 230 629 220 539 700 340 330 2000 2001 2002 2003 Yearly Selective purchase Scheduled audits supervision audits Graph 14 Number of tax rulings on the basis of audits and desk reviews, 2000–2003 500 000 437 349 400 000 372 618 300 000 200 000 328 606 253 378 100 000 0 61 558 45 218 56 970 44 943 57 579 46 663 54 201 45 513 2000 2001 2002 2003 Social security contributions Income tax VAT The number of audits consistently increased during the period. With the exception of a slight rise in 2002, all types of tax rulings decreased in number. 44
Graph 15 Amounts in SEK million in tax rulings due to audits and desk reviews, 1999–2003 18 000 16 000 14 000 12 000 13 605 15 520 15 220 16 123 10 000 8 000 6 000 4 000 2 000 0 638 2 186 373 1 925 444 1 327 751 4 000 2 100 1000 1 800 1999 2000 2001 2002 2003 Social security contributions Income tax VAT Graph 16 Number of tax surcharges, 2000–2003 80 000 60 000 63 377 61 263 60 378 56 338 59 223 58 423 55 349 40 000 41 539 39 890 45 461 41 656 42 445 20 000 0 2000 2001 2002 2003 Social security contributions Income tax VAT The amounts involved in income tax rulings changed drastically. After having risen steadily from 1999 to 2002, the total fell by 400% from 45
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 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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