By now , the tax - revenue equality principle and taxation fairness doctrine based on " contract spirit and equality principle " require the position of all the subjects of taxation - law system - the country , tax bureau and taxpayer , are equal of law too , thus the article make a tentative study of the equal value which conceiving in taxation law system 推至現(xiàn)代,建立在“契約精神和平等原則”基礎(chǔ)上的稅收平等原則和稅收公平主義則要求稅收法律關(guān)系的全部主體一一國(guó)家、征稅機(jī)關(guān)和納稅主體,考察其彼此之間的平等和公平關(guān)系?;诖?,本文對(duì)稅收法律關(guān)系中所蘊(yùn)涵的平等價(jià)值作了初步探討。
百科解釋
The Fairness Doctrine was a policy of the United States Federal Communications Commission (FCC), introduced in 1949, that required the holders of broadcast licenses to both present controversial issues of public importance and to do so in a manner that was, in the Commission's view, honest, equitable and balanced. The FCC decided to eliminate the Doctrine in 1987, and in August 2011 the FCC formally removed the language that implemented the Doctrine.