官官相護？訴訟當事人身分影響稅務訴訟結果之初步證據
Journal
臺大管理論叢
Journal Volume
25
Journal Issue
1
Pages
185-213
Date Issued
2014
Author(s)
Abstract
Our empirical results show that relative to the appeals launched by individuals and corporate entities, appeals lodged by the tax authorities have a significantly higher probability of being heard at the Supreme Administrative Court (SAC). Appeals lodged by individuals and corporate entities, on the other hand, are likely to be procedurally dismissed by the SAC. In addition, in the cases adjudicated by the SAC, the tax authorities have a considerably higher chance of winning than do individuals and corporate entities, even when the latter have engaged lawyers or CPAs as their legal representatives. Our univariate and probit analyses consistently indicate that case judgments adjudicated by the SAC demonstrate partiality for the tax authorities, consistent with the assumptions of government advantage theory.
Type
journal article