I try to capture the sound so that I don't have to use eq. I often end up using eq but the best recordings I've done usually have little or no eq on the tracks.
It's always better to "eq at the source", by that I mean tweak the mic placement, mess with the pillow in the bass drum etc... it's better to do that than it is to record something badly and "fix" it by eq'ing later.
When I use eq I seldom boost, I almost always subtract. Boosting, unless you have expensive eq, usually sounds pretty wretched to my ears so I subtract most of the time.