Tax Glossary Definition
Equal treatment is the principle of fairness and impartiality that requires laws, regulations, and policies to be applied uniformly to all individuals or entities in comparable circumstances. It aims to prevent discrimination and ensure that every person or organization is subject to the same legal standards and obligations, particularly in legal, regulatory, or tax frameworks. This concept upholds the fundamental values of equity, justice, and consistency in governance.
Example: Under the principle of equal treatment, taxpayers with similar income levels must be subject to the same tax rates and compliance requirements, regardless of their occupation or status.
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