Article ID Journal Published Year Pages File Type
7428475 Government Information Quarterly 2018 11 Pages PDF
Abstract
The application of information and communication technologies and management strategies to ensure reasonable court times in different legal contexts presents a significant challenge. This article compares the duration of 62,157 tax enforcement cases filed by public and private organizations in the traditional manner and in a fully electronic system in an attempt to clarify some of the reasons for congestion, because the stakes are high: in Brazil approximately US$ 415.1 billion pertaining to the federal government are disputed in 3.6 million of these cases. No significant difference was found between the duration of physical and electronic cases, and physical cases are occasionally swifter than electronic cases; consequently, the solutions to this congestion will depend on actions by the legal system, managers and judges, and litigant strategies.
Related Topics
Social Sciences and Humanities Business, Management and Accounting Business, Management and Accounting (General)
Authors
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