NCJ Number
86379
Date Published
1982
Length
225 pages
Annotation
An overview of the Swedish tax laws and functions of various national and local tax authorities precedes a discussion of reform issues developing since 1970. These reforms, and alternatives explained in the report, deal with improving prosecution of tax crimes.
Abstract
These reforms revolve around a more centralized enforcement approach, increased enforcement resources, and altered procedures for integrating investigation, processing, and judicial functions. Much attention is given to the need for better coordination and cooperation between the police and tax authorities. The tax assessment controller, for instance, presently plays a passive role when compared with a prosecutor for other criminal cases. He should be brought into the case at an earlier point. Specially trained controllers should pursue the public interest at the detection stages of tax evasion. At the investigation stage, they should work with the prosecutors. Together these two parties should see the case through prosecution and trial. Several variations of court integration are presented, although the suggestion for a special independent court for handling tax crimes was rejected. One variation is a court consisting of two judges, one from the administrative court and one from the general court, plus jurors. In the second and third variations, judges from both the chamber and highest courts partake. The report recommends most highly the first variation, although methods for implementing all alternatives are outlined. The report also recommends changes to the text of the law regarding prosecution of tax fraud and evasion cases.