Varje år förlorar Sverige cirka 133 miljarder kronor på obeskattade arbetsinkomster i form utav svartarbete och det här beloppet utgör en betydande del utav Sveriges ekonomi.Det finns ett förslag om att revisionsplikten för små aktiebolag skall avskaffas vilket kan komma att vinna laga kraft den första juli år 2010. Det här förslaget medför således både för- och nackdelar, dels att de små aktiebolagen har en möjlighet att välja vilka revisions- och redovisningstjänster de anser sig vara i behov utav och dels att det existerar en risk att skattebedrägerierna ökar. Syftet med uppsatsen är då att studera hur den ekonomiska brottsligheten, med hänsyn till svart arbetskraft, kommer att påverkas om revisionsplikten för små företag avskaffas samt att lyfta fram företagens åsikter angående oannonserade besök och andra åtgärder mot svartarbete.Utifrån ett hermeneutiskt synsätt och en kvalitativ datainsamlingsteknik har uppsatsens syfte uppfyllts genom att ett antal intervjuer har ägt rum med Skatteverket, Ekobrottsmyndigheten och sex mindre aktiebolag inom restaurang-, bygg- samt frisörbranschen. Vidare har den här empirin sammanlänkats med relevant teoretisk information som låg till grund för studiens slutsatser.De slutsatser som har identifierats är framtagna genom en analys om vad som kan komma att ske om förslaget går igenom. Det föreligger delade meningar om hur samhället kommer att påverkas utav förslaget dock förutspår flertalet respondenter att skattebedrägerierna kommer att öka. Samhället har vidare en positiv inställning till att Skatteverket skall utöka de oannonserade besöken i Sverige vilket kan reducera skattefusket markant.

<p>In the beginning of 2002 a new kind of debate started inside the Swedish trade unions that also were published in the newspapers. The debate was about if the Swedish trade union</p><p>should organize the undocumented workforce or not. In this thesis I will deal with this issue and also investigate what kind of solutions the trade unions in Sweden use on this new</p><p>phenomenon, a phenomenon that recently have become a social and political problem during the last years. This is a new subject within political science and there is limited research made before. Because of that, this thesis will be empirical, inductive and exploring by its nature. The main question in this essay is “How do the Swedish trade unions think about organizing the undocumented workers and what do they believe that the union can do to make the undocumented workers circumstances easier?” In order to answer that I had to used four additional questions; which are the main trade unions in Sweden and which of them are in</p><p>contact with the undocumented workers? Who are undocumented and what does it mean? Which are the trade unions standpoints and arguments in the organization question? What do the Trade unions believe that they can do to make the situation easier for them who are undocumented?</p><p>Briefly are my conclusions that the trade unions in Sweden are divided about if they should organize or not. Sveriges Arbetares Centralorganisation is the only trade union that</p><p>organizes the undocumented workers today but Fastighetsanställdas Förbund express that they want to do it too. In the latest month, a new cooperation have started between undocumented workers and the trade unions LO, TCO, Fastighetsanstaälldas, Hotell och</p><p>Restaurang and SEKO. Perhaps this cooperation will make the situation at work and life a little bit easier for the undocumented.</p>

In the beginning of 2002 a new kind of debate started inside the Swedish trade unions that also were published in the newspapers. The debate was about if the Swedish trade union should organize the undocumented workforce or not. In this thesis I will deal with this issue and also investigate what kind of solutions the trade unions in Sweden use on this new phenomenon, a phenomenon that recently have become a social and political problem during the last years. This is a new subject within political science and there is limited research made before. Because of that, this thesis will be empirical, inductive and exploring by its nature. The main question in this essay is “How do the Swedish trade unions think about organizing the undocumented workers and what do they believe that the union can do to make the undocumented workers circumstances easier?” In order to answer that I had to used four additional questions; which are the main trade unions in Sweden and which of them are in contact with the undocumented workers? Who are undocumented and what does it mean? Which are the trade unions standpoints and arguments in the organization question? What do the Trade unions believe that they can do to make the situation easier for them who are undocumented? Briefly are my conclusions that the trade unions in Sweden are divided about if they should organize or not. Sveriges Arbetares Centralorganisation is the only trade union that organizes the undocumented workers today but Fastighetsanställdas Förbund express that they want to do it too. In the latest month, a new cooperation have started between undocumented workers and the trade unions LO, TCO, Fastighetsanstaälldas, Hotell och Restaurang and SEKO. Perhaps this cooperation will make the situation at work and life a little bit easier for the undocumented.

Purpose: Apply selection theory to the subject of money laundering. The aim of the study is to examine why auditors report few money laundering reports to the finacial intelligence. Method: Qualitative interviews for data collection. Frame of reference: Selection Theory formulated by the National Council for Crime Prevention, audit-expectationgap and the money laundering act. Results and conclusions: Money laundering reports from auditors to the financial intelligence police have been few, both presently and in the past. There are many causes for the few reports, a short conclusion reads as follows: Laundering is difficult and time-consuming to examine. Auditors do not consider it a part of their duties. They have a high threshold for reporting suspected money laundering, higher than the money-laundering act prescribes. It is fairly safe for auditors to avoid reporting without consequences for themselves. Some auditors fear the customer can claim a compensation charge if they send in an erroneous report. Through the study the author understood that auditors tend to be more loyal towards their employers than towards law enforcement authorities. The author finds it likely, that, to a large extent, auditors are happy to discontinue their mandate, when they find irregularities, rather than to report to the law enforcement authorities (FIU or Swedish Economic Crime Authority).    Some shelf-corporation company auditors could probably prevent money laundering to a greater extent than they do today. Some shelf corporation divestments carried out are probably sold to persons who intend to commit tax offences, false accounting and fraud. The coordinator at the Financial Intelligence (FIU) police unit stated that unfortunately shelf-corporation auditors do not obey the money laundering act. / Syfte: Tillämpa selektionsteori inom ämnet penningtvätt. Huvudutgångspunkten är att undersöka varför revisorer avger få penningtvättsrapporter till Finanspolisen. Metod: Kvalitativa intervjuer (13 stycken) för insamling av data.  Referensram: Brottsförebyggande rådets selektionsteori, revisions-förväntningsgap samt penningtvättslagen. Resultat och slutsatser: Revisorer gör i dagsläget, och har även historiskt, gjort få penningtvättsrapporter till Finanspolisen. Många orsaker ligger till grund för rapporteringsgraden, nedan följer en kort sammanfattning. Penningtvätt är svårt och tidsödande att granska. Revisorer anser att det inte ingår i deras arbetsuppgift. Revisorer har en hög rapporteringströskel för misstänkt penningtvätt, högre än penningtvättslagen föreskriver. Det är tämligen riskfritt för revisorer att undvika rapportering, vissa revisorer upplever dessutom att risken för att kunden yrkar skadestånd vid en felaktig anmälan är stor. Författaren har genom studien förstått att revisorer är mer lojala mot sina uppdragsgivare än gentemot rättsvårdande myndigheter. Författaren finner troligt att revisorer i större utsträckning nöjer sig med att avsluta sitt uppdrag genom revisorsavsägelse då dessa finner oegentligheter än att anmäla till myndigheter (Finanspolisen eller Ekobrottsmyndigheten).        Vissa lagerbolagsföretags revisorer kan sannolikt stävja penningtvätt i betydligt större utsträckning än de gör idag. En del lagerbolagsförsäljningar som genomförs, säljs troligen till personer som ämnar genomföra skattebrott, bokföringsbrott och bedrägerier. Tyvärr upplever samordnare på FIPO att lagerbolagsrevisorer inte följer penningtvättslagen.

The construction industry has for several decades demonstrated a problem with financial crime black labour, while the state loses tens of billions of SEK each year due to tax cuts. The government has been fighting undeclared work for several years, and the construction industry is also working to support healthy competition and remove the unequal working conditions that this entails. The purpose of the study is to examine black labour in small companies in the construction industry, the problems that workers are exposed to and why they choose to work in this way. The study was limited to examining small construction companies and the collection of empirical material took place in the Stockholm region. The work is based on previous findings regarding undeclared work as well as semi-structured anonymous interviews conducted with employers and employees working in two small construction companies in the Stockholm region. Both companies make use of illegal workforce and all respondents who lined up admit that they either work illegally full time or alongside their regular jobs. The results show that the undeclared work does not contain any directly bad or unequal working conditions per se which has been the result in some previous studies. The problem is rather that there is no protection if events occur at work and that the state is withheld tax for work done. Furthermore, the study shows that it is a direct desire of the private individuals who are customers to have the work done as undeclared work.