{"id":"W1526263999","doi":"","title":"Combating impermissible tax avoidance through efficient administrative approaches : what SARS can learn from its Canadian counterpart","year":2012,"lang":"en","type":"article","venue":"Comparative and International Law Journal of Southern Africa","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Legislature; Tax avoidance; Audit; Business; Revenue; Public economics; Compliance (psychology); Administrative law; Law and economics; Tax credit; Accounting; Public administration; Economics; Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003088398,0.0005179817,0.0004793904,0.001584137,0.007648107,0.00720377,0.001221463,0.001858944,0.007891827],"category_scores_gemma":[0.006247207,0.0001995685,0.0004557841,0.002414407,0.007851475,0.004511656,0.002079197,0.004429465,0.0008975609],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.04462407,"about_ca_system_score_gemma":0.1253517,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9462873,"about_ca_topic_score_gemma":0.9730733,"domain_scores_codex":[0.9968566,0.0004576421,0.00006870418,0.0002188729,0.001513522,0.0008847815],"domain_scores_gemma":[0.9945291,0.0007543235,0.0002573488,0.0003079815,0.003232831,0.0009184289],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00008082153,0.0001345325,0.01198187,0.0005489123,0.00003442353,0.0004993601,0.007143578,0.001594417,0.000670508,0.6647382,0.08770654,0.2248669],"study_design_scores_gemma":[0.00002272854,0.00009368323,0.02346651,0.001006367,0.00005726347,0.0003752137,0.02102667,0.001695949,0.0009824368,0.05554171,0.8955907,0.0001408313],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.04298658,0.02291535,0.005533937,0.4434659,0.001176533,0.0000851374,0.0003350199,0.0001506602,0.483351],"genre_scores_gemma":[0.7368308,0.07679569,0.01627757,0.03559918,0.0009008853,0.00004303999,0.0004025958,0.0001265415,0.1330237],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.05371267,"threshold_uncertainty_score":0.3237718,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1556025370832703,"score_gpt":0.3024698905645749,"score_spread":0.1468673534813046,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}