{"id":"W1977638918","doi":"10.1017/s0021855305000124","title":"IMPROVING TAX ADMINISTRATION: A CASE STUDY OF THE UGANDA REVENUE AUTHORITY","year":2005,"lang":"en","type":"article","venue":"Journal of African Law","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":40,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Revenue; Tax revenue; Administration (probate law); Business; Tax administration; Public economics; Poverty; Product (mathematics); Internal revenue; Tax reform; Economics; Accounting; Economic growth; Political science; Marketing; Law","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0003572051,0.00005812246,0.0002224812,0.00004222882,0.0001391781,0.00002522393,0.0001431769,0.00001971779,0.00003929998],"category_scores_gemma":[0.00008075566,0.00004681722,0.00008783059,0.0001466633,0.00004857289,0.0001353033,0.00003321694,0.0001322549,0.000005530118],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005407959,"about_ca_system_score_gemma":0.00003108993,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000263649,"about_ca_topic_score_gemma":0.001400243,"domain_scores_codex":[0.9992162,0.00002004237,0.0005567691,0.00007881728,0.00004873563,0.00007941645],"domain_scores_gemma":[0.9985185,0.00002429059,0.001199253,0.0001478875,0.00007568723,0.00003441059],"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":[0.0004285902,0.006091197,0.4237476,0.0001562524,0.001070766,0.001099575,0.06716288,0.001066514,0.0002264731,0.446807,0.02466581,0.02747739],"study_design_scores_gemma":[0.008030762,0.005129003,0.2222439,0.000141182,0.0001964391,0.00550568,0.08030967,0.0009328873,0.0007100026,0.01684222,0.6589971,0.0009611693],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9913478,0.0003927422,0.0001896349,0.001285188,0.0002872985,0.00009771618,0.0000328462,0.000002571629,0.006364163],"genre_scores_gemma":[0.998882,0.000006949018,0.0003453451,0.00007494405,0.0002124508,0.000002032753,5.381857e-8,0.000004360958,0.0004718552],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6343313,"threshold_uncertainty_score":0.1909151,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04309575270385909,"score_gpt":0.2613735194580236,"score_spread":0.2182777667541645,"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."}}