Economic crime report 2004 - Ekobrottsmyndigheten

Manipulated cash registers are the chief tax evasion tool.
The cooperative procedures that were worked out in 2002 to combat
welfare cheating by restaurant employees require the alcohol officer to
provide the County Employment Board and Social Insurance Office with
the civic registration numbers of everyone who is on the job at the time of
an inspection. The agencies subsequently check that information against
the active welfare rolls and pursue further investigations when warranted.
During inspection of the restaurant, its owner or representative is notified
about what will be done with the employee information that has been
obtained. These procedures appear to have been very effective in preventing
welfare cheating.
SKV, EBM, Customs and FiPo are carrying out a project focused on identifying
revenue that small and medium-sized businesses fail to report. The
effort, which has steadily expanded since its inception in 1999, does not
concentrate on any particular sector.
A number of counties engaged in coordinated efforts directed at the
transport industry during 2002-03. One county began reviewing and
monitoring its carriers in 2001. The checks are carried out in collaboration
among the county administrative board, police authority, SKV and
KFM. The emphasis has been on operating licensees with large debts. The
agencies cooperate continually with regard to new license applications
and expansions of vehicle fleets. SKV has responded to inquiries from
the county administrative boards, and obstacles to granting licenses have
been identified in a series of cases. As a result of this effort, a number of
operating licenses have been revoked and several carriers have received
warnings.
Representatives of the county administrative board (convenor), SKV,
KFM and the traffic division of the police authority make up a joint
action group for the supervision of commercial traffic. The group meets
three times a year, whereby SKV submits a list to the county administrative
boards of licensees and transport managers with unpaid taxes. Each
representative provides information about the licensees in question, after
which appropriate measures are identified to collect the debts.
The most common measures are:
• Revocation of the license unless the debt is paid (county administrative
board)
• Collection or preparation of an instalment plan (KFM)
• Audit, revocation of business tax certificate (SKV)
• Visit to the company (police authority)
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