Vol. 495 No. 2
46 Mr. Finucane asked the Minister for Finance the reason only three cases brought to court by the Revenue Commissioners in 1997 resulted in successful convictions; the policy of the Revenue Commissioners in relation to prosecutions; and his views on whether the investigation branch of the Revenue has sufficient recourse to properly carry out its functions. [19585/98]
I am informed by the Revenue Commissioners that they are encouraged by the record of convictions in respect of the cases brought to court so far. Monetary penalties were imposed in a number of cases, a prison sentence was imposed in one case and a suspended prison sentence in a further two cases. Several other cases will be coming before the courts in the near future. At present there are a total of 23 cases at various stages of investigation/prosecution. Some of these have been investigated by the Garda.
Prior to the introduction of the prosecution programme, the main drive against tax evasion was through the Revenue audit and investigation programmes. These programmes have proven to be effective in collecting tax and interest and in penalising tax fraud and tax evasion. The tougher stance now being taken against the most serious tax offenders/offences through the prosecution programme, as outlined in the Revenue Statement of Strategy 1997-1999, means that those convicted — in addition to paying tax interest and penalties due — can also be punished by a fine or imprisonment or both. Nine officers are at present engaged in investigating prosecution cases. Revenue keeps the deployment of resources across the full spectrum of their operations under ongoing review. Subject to availability, the resources needed to ensure the success of the prosecution programme will be adjusted as required.
