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Using Standardized Revenue and Cost Norm Analyses to Reveal Subsidy Fraud in Contracted Public Transport Services

机译:使用标准化的收入和成本准则分析揭示合同公共交通服务中的补贴欺诈

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摘要

In 2004, one of the biggest ferry operators in Norway was found guilty of having intentionally attempted to defraud the state of about 113 million Norwegian kroner in subsidies by underreporting revenues and overstating costs during the period 1992-2002. The company and five of the top managers were convicted and the case was regarded as one of the most serious subsidy offences ever committed in Norway. The aim of this article is to show that standardized revenue and cost norm models from the state can deter operators from committing such offences and when relevant detecting the fraud attempts at an early stage. Our model suggests that the operator in question overstated costs by about 19% and that the actual subsidy fraud attempt was about three times higher than concluded by the Court.
机译:2004年,挪威最大的渡轮运营商之一被判有罪,因为他们故意低估了收入并夸大了成本,从而在1992-2002年间骗取了约1.13亿挪威克朗的补贴。该公司和五名高级管理人员被定罪,该案被视为挪威有史以来最严重的补贴犯罪之一。本文的目的是表明,来自国家的标准化收入和成本规范模型可以阻止运营商实施此类违法行为,并可以在早期发现相关欺诈企图时阻止它们。我们的模型表明,有争议的运营商夸大了成本约19%,而实际的补贴欺诈企图比法院得出的结论高出三倍。

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