Determinants of the duration of tax litigation: an empirical study of the Philippine court of tax appeals civil en banc cases from 2004 to 2016
Date
2018-12
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Abstract
This paper analyzes the determinants of the duration of tax litigation in the Philippine
Court of Tax Appeals en banc by analyzing an original dataset of 1,336 civil cases.
This study focuses mainly of case-level determinants. Using proportional hazard
regression models, results show that the commissioning of an independent CPA in the
appealed case, also known as the use of expert assessments, is found to be a significant
factor affecting case duration. In addition to this case-level factor, this paper finds that
the court’s organizational expansion in 2010 did not exhibit any significant effect in
the disposition time of cases.
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Keywords
tax litigation, Philippine court of tax appeals