I would say that more congregations today are dissolved for financial reasons. In the US the WTS cannot takeover a local congregation financially unless it is dissolved...WTS = parent nonprofit corporation, congregation = local non-profit corporation. I know the WTS tries to get the congregation to do this voluntarily but some BOEs "rebel" and the WTS can replace those elders with those who are more cooperative.
If it is for doctrinal reasons, I doubt that happens much any more since the WTS has set up the non-profit sequence legally in the congregations. Also for a BOE or a congregation to challenge the WTS "scriptural" authority, even if they are wrong, is a one way trip out of the organization. I have known of 2 congregations that did this and all those involved were df'd and the congregation was dissolved and re-established years later with people that knew nothing about the situation. The WTS keeps things close to their vest and are not above casting out their own rumours to muddy the waters.