Bokföringsbrott : Hur bekämpningssystemet kan utvecklas
Abstract (Summary)One of the prerequisite for an working economy with free competition, is that all of the actors are following the existing rules. A crime that is conducted within the ordinary business to gain an increased economic profit, is called economic crime. The cost for those crimes is high and in Sweden it is calculated to be between 100-150 milliards a year. The most common of the economic crimes is accountancy crime.The thesis aims to identify the obstacles that exist and make the Ekorotel in Jönköping inable to fight the accountancy crimes in the most efficient way. Based on the identified obstacles, we will develop a model to show how the work can be done more efficient in order to solve more crimes. On the basis of this model we will analyse if theres is a need for changes in the law to further enable crimes to be solved.The research has been conducted with a qualitative method based on an abductive approach. We have studied theories and previous research and thereafter carried out interviews with people from the office of the public prosecutor, the tax authorities and the police. From the answers we have developed a model for how the accountancy crimes better can be defeated in Sweden.The research shows that the work carried out by the police, at the de-partment for economical crime, is done in the most efficient way possi-ble given the structure that exists today. The largest problems for get-ting more cases to lead to indictment are out of the contol of the de-partment. To solve this, it would be neccessary that the department for economical crimes becomes a part of the Economical crime authority. Today the different departments for economical crime and the eco-nomical crime authority are working towards the same goal, but in dif-ferent organisations, which affects them both negatively. By being within the same organisation, the possibility to cooperate and share re-sources would increase the efficiency by which the economical crimes can be solved.
School:Högskolan i Jönköping
Source Type:Master's Thesis
Date of Publication:08/26/2005