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NCJRS Abstract

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NCJ Number: 126172 Find in a Library
Title: Criminal Entrepreneur -- Myth or Reality?
Author(s): C Holmquist
Date Published: 1990
Page Count: 141
Sponsoring Agency: National Council for Crime Prevention
S-113 21 Stockholm, Sweden
Publication Number: ISBN 91-38-12437-8
Sale Source: National Council for Crime Prevention
P.O. Box 1386
S-113 21 Stockholm,
Type: Research (Theoretical)
Language: Swedish
Country: Sweden
Annotation: Economic crime can be prevented by actions against economic crime and by actions for improving business ethics.
Abstract: Case studies are presented for three instances of economic crime (tax evasion). These cases show different rationales underlying tax evasion activities, and it is argued that tax evasion prevention must allow for such differences in rationale. A study of more than 1,500 tax audits shows that small businesses are more often subject to tax audits than large companies are, and that the larger the company investigated, the higher the average amount of tax withheld tends to be. A questionnaire survey of heads of companies showed that the majority have had long experience of business, were middle-aged, and highly educated. A majority would prefer more clear ethical principles in business and emphasize that those principles must be formed within the business community. 39 tables (Author abstract modified)
Main Term(s): White collar crime
Index Term(s): Abuse of authority; Crimes against businesses; Sweden; Tax evasion
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