reevaluates

v．重新评估
常用释义
v．重新评估，重新审视：对某事物的价值、重要性或有效性进行再次评估。

例句

This paper reevaluates the content of legal principles and fair principles in taxation from the view of "debt of the public law" .

文章从“公法之债”的角度出发，重新审视了税收法定主义原则和税收公平主义原则的内涵。