The Impact of Agent’Professional Background on Theutcome of an Income-tax Administrative Litigation

The ideal litigation representative system ought to be able to safeguard litigant''s litigation rights and interests, and makes the litigation process effectively. The previous literatures regarding legal representative''s function concentrate on attorneys, but few studies examine the influences of non-attorneys represent litigant to process litigation. This study adopts empirical legal research to examine the impacts of the agent’s professional background on the efficiency and outcome of an Income-tax administrative litigation. This study finds professional litigation representatives significantly extends the litigation days, and significantly promotes the probability to win the litigation. Thus, professional litigation representatives can safeguard litigant''s litigation rights and interests, but can’t make the litigation process effectively. This study also examines the difference between CPAs and lawyers, and finds (1) CPAs have higher litigation efficiency; (2) CPAs and lawyers have no significant difference on assisting litigants getting higher probability to win the litigation. Therefore, this study suggests CPAs works as the Income-tax administrative litigation representative more suitably.