It's great idea for GMs to try to get on the player's side of the table every so often. It helps you keep perspective when running games.
If you consider yourself just a player, I suggest you try running a one shot or two just to give your GM a break every once in a while. I think you will find both their and your games will improve.
If you consider yourself just a GM, encourage your players to take a shot at GMing. Try to give them positive, constructive criticism afterword. You will find it makes them better players, and will give you a chance to see how your players view the game.