Paths to Improving Quality and Efficiency of Procuratorates'Work in Handling Public Interest Litigation Cases Concerning Taxation
As a crucial component of state-owned assets,taxation significantly contributes to augmenting fiscal revenue,promoting socio-economic development,as well as regulating economic structure.However,in judicial practice,due to the dearth of clues and the complexity in handling tax-related cases,the procuratorates have filed or handled relatively few public interest litigation cases concerning taxation.Prosecutors should recognize the paramount importance of their duties to the nation,actively fulfil their responsibilities,and maximize the potential of procuratorates'integrated case-handling and"Digital Procuratorial Work".They should also conduct timely"post-event reviews",proactively and accurately monitor the field of taxation,enhance the quality and efficiency in filing or handling public litigation cases,litigation,faithfully serve as"guardians"for state-owned assets,and strive to safeguard the interests of the state and society.
field of taxationpublic interest litigation filed by procuratoratequality and efficiency in case-handling