Economic crime report 2004 - Ekobrottsmyndigheten

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official figures. In the autumn of 2003 and spring of 2004, BRÅ worked with EBM to review and compile information on how it receives reports of economic crime. Measures taken as a result of the review resolved the discrepancies generated for the abovementioned reasons. EBM decided to take 2001-03 data on reported economic crime from Leonardo, the office of the public prosecutor’s statistical database of information from its BRÅDIS register. Since no secure, quality-controlled figures on each type of offence were available for 1998-2000, such a breakdown was made for 2001-03 only. All information for crimes reported in 1998-2000 is taken from previous EBM status reports. Thus, the two sets of data are not wholly comparable. The statistics cover reports of suspected violations of the sections of the law that comprise economic crime and EBM’s target area. A description that ranges from reports of suspected crime to prosecution requires an explanation of certain fundamental differences among the various steps along the way. The number of suspected crimes reported includes each individual offence. A case may involve more than one person, offence and type of crime. Throughput time is measured such that a case is not closed until a decision has been reached about each reported suspicion. Trading prohibitions (along with prosecution and penalties) are reported one by one. Prosecutions are counted on the basis of the individuals involved and the principal offence. Thus, a person who has been prosecuted is linked only to his or her principal offence regardless of the fact that a conviction may involve several. The dates on which a crime is reported, subject to a pretrial investigation, processed and prosecuted are all different. There is currently no reliable method for comparing those different stages. Such time adjustments are not yet feasible. Generally speaking, the statistics do not say a great deal about actual economic crime trends. They are more revealing about the resources that are being devoted to the various types of offences and the priorities of the agencies concerned. 9 A total of 7,637 offences were reported in 2000, a 10% decline from the year before. . 9. See Korsell’s reasoning in Brottsutveckling 1998–2000, BRÅ 2001, pp. 195–216. 56
Table 22 Reported crimes, 1998–2000 10 1998 1999 Difference, 98/99 2000 Difference, 99/00 Crimes against Creditors (BrB 11) 6 674 5 442 –18% 4 494 –17% Tax Penal Act (SkbL) 3 476 3 022 –13% 3 143 4% Total 10 150 8 464 –17% 7 637 –10% The figure was down by 17% from 1998 to 1999. The statistics for the period suffer from certain qualitative flaws. For a more detailed account of 1998-2000 trends, please refer to previous EBM status reports. 11 A total of 11,961 offences were reported in 2002, a 17% increase from the year before. The figure was up by 8% from 2002 to 2003. Table 23 All reported economic crime by category, 2001–2003 2001 2002 Difference, 01/02 2003 Difference, 02/03 Crimes against Creditors (BrB 11) 5 575 6 366 14% 6 674 5% Tax Penal Act (SkbL) 4 459 5 331 20% 5 817 9% Other 211 264 25% 383 45% Total 10 245 11 961 17% 12 874 8% The number of reports rose for all three categories in 2001-03. The most noticeable difference is in the other offences category, which jumped by 25% in 2002 and 45% in 2003. The category is small in absolute terms, covering 200-400 reports of suspected crime each year. Thus, a few more reports one way or the other has a major impact on the percentage figure. The rate of increase from 2002 to 2003 was less for all categories. The total rise slowed from 17% to 8%. The breakdown of total reported crime into the various categories did not change significantly from 2001 to 2003. Crimes against creditors and 10. EBM. Report 2001:1, p. 61. 11. EBM. Report 2001:1, p. 61. 57
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ECONOMIC CRIME REPORT Report no. 20
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Economic Crime Report
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Government Swedish Ministry of Just
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Economic Crime and Efforts to Comba
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Economic Crime - Current Status and
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Economic Consequences of Economic C
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Interagency Cooperation Measures Th
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Undeclared Work • Employers who h
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A CLOSER LOOK AT UNDECLARED WORK, V
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VAT Fraud There is always a risk th
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Trends Over the Next Three Years Fo
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Concluding Remarks The purpose of t
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Contents 1. Introduction 6 2. Curre
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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 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
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ied out indicate that most transact
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Appendix 1 CHANGES PROPOSED BY SAME
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SKV • SKV should have limited aut
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Transport Workers’ Union VAT Info
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Reported economic crimes have incre
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