No - although they are similar in many respects. The closest analog is between TV-MA and PG-13
TV MA is a TV rating meaning "For Mature Audiences Only".
R is an MPAA rating meaning "Restricted - under 17 requires accompanying parent or adult guardian"
Officially TV MA means:
"This program is specifically designed to be viewed by adults and therefore may be unsuitable for children under 17. This program may contain one or more of the following: crude indecent language (L), explicit sexual activity (S), or graphic violence (V)."
Officially R is assigned for:
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Ma means mature audiences, so it would be like an R rating, and PG 13 is not as bad as an R rating, so TV MA would be worse
In the United States, TV-MA is used to rate TV programs. TV-MA is used to indicate that the program is designed to be viewed by adults may not be appropriate for children under 17 years of age.
R rated films have adult content. (usually sex and/or violence). An unrated film may be very adult oriented or not at all. It's up to the company that makes a film to decide whether to submit it for a rating. Most theaters require a rating. That's why you see most unrated films on DVD.
I think to watch shows that are rated TV-14 DVSL I think you have to be 13 to watch it because I think TV-14 DLSV means PG-13. To watch the TV-MA I think you have to be 17 to watch it because TV-MA means mature and to watch mature shows you have to be 17 and TV-MA which stands for mature means R so this is what I think
Young and Tempting - 2006 TV is rated/received certificates of: USA:TV-MA