fairness doctrine 中文意思是什麼
fairness doctrine
解釋
〈美國〉（電臺，電視臺為辯論雙方提供同等機會的）公平經營原則。-
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
推至現代，建立在「契約精神和平等原則」基礎上的稅收平等原則和稅收公平主義則要求稅收法律關系的全部主體一一國家、征稅機關和納稅主體，考察其彼此之間的平等和公平關系。基於此，本文對稅收法律關系中所蘊涵的平等價值作了初步探討。 -
The substantial purpose and value behind the norm doctrine meet the requirement of substantial fairness
規范說背後隱目著實體目的和價值，符合實體公正的要求。 -
The article argues that the doctrine " s advantages are in its flexibility, explicitness and fairness, while its disadvantages are in its lack of establishment, too much subjective judgment and the frequent government " s interests overriding the party ' s ones
文章指出，最密切聯系原則在具有靈活性、明確性、公正性等優點的同時，又表現出確定性不夠、主觀性因素影響太大、政府利益往往凌駕于當李人利益之上等缺點。
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