UNCOVERING PATTERNS IN ECONOMIC CRIME: A Descriptive Analysis of Reported Offenses and Macroeconomic Stability in Sweden, 1998-2024
2025 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE credits
Student thesis
Abstract [en]
Introduction: Over the past three decades, a notable decline in crime rates has been observed in most Western societies. This development has resulted in a body of research trying to understand how and why crime rates changes over time. Among the vast amounts of possible explanations, the role of macroeconomic factors has received a good amount of attention. However, the crime trend research has focused almost exclusively on conventional crime. Despite the significant cost and relevancy of economic crime, it remains largely overlooked in the literature on crime trends. Method: The current study addresses this gap by examining trends in reported economic crimes (tax crimes and accounting crimes) and the extent to which they align with the patterns in the macroeconomic factors unemployment, real GDP and inflation rates between the years 1998-2024. Using descriptive analysis and an explorative approach, changes in economic crime rates are mapped alongside economic conditions through visualizations. Results: The results show that both tax crimes and accounting crimes remained low and stable until 2006, followed by a sharp increase in 2009- 2010. Since then, tax crimes have declined steadily while accounting crimes continued to rise, reaching a new peak between 2022 and 2024. Although no consistent alignment was found between economic crime trends and macroeconomic factors, temporary similarities in patterns were observed, particularly between inflation spikes and increases in accounting crimes. By contextualizing the economic crime trends through institutional and regulatory changes, possible explanations to the patterns are presented. Conclusion: The findings suggest that economic crime trends are more complex than expected and that they might be associated with various factors, such as institutional and regulatory developments. The absence of clear patterns between the two variables calls for further research.
Place, publisher, year, edition, pages
2025. , p. 24
Keywords [en]
Accounting Crime, Crime Trends, Economic Conditions, Economic Crime, Macroeconomic Stability, Tax Crime
National Category
Criminology
Identifiers
URN: urn:nbn:se:mau:diva-77541OAI: oai:DiVA.org:mau-77541DiVA, id: diva2:1971594
Educational program
HS Criminology
Supervisors
Examiners
2025-06-182025-06-172025-06-18Bibliographically approved