AN APPRAISAL OF ORDINARY LAW PROCEEDINGS OF TAX COLLECTION UNDER CAMEROON’S LAWS

Abstract

Since human beings entered into the information age, data has brought great changes to the production and life of the whole society. People can now use mobile app for online shopping, enterprises produce and monitor automatically through intelligent systems, and social managers use artificial intelligence to catch criminals in public places, all of which are based on data. 

The importance of data is not only because it has penetrated into every aspect of our daily life, but also because of its basic role in the social production—a new and special factor of production which contains great value. Because of this, China attaches great importance to the openness and utilization of data. On April 9, 2020, the CPC Central committee and the State Council issued the Opinions on Building a More Perfect Market-Oriented Allocation System and Mechanism of Factors, which clearly requires “to study and improve the nature of property rights according to the trading and industry self-discipline mechanism”, and to juxtapose data with traditional production factors such as land, capital and labor. On May 18, 2020, the CPC Central Committee and the State Council issued the Opinions on Accelerating the Improvement of the socialist Market Economic System in the New Era, which once again emphasized the importance of “accelerating the cultivation and development of the data element market, establishing the data resource list management mechanism, improving the data ownership definition, open sharing, trading and circulation and other standards and measures, and giving play to the value of social data resources”.