{"id":"W2921116675","doi":"10.5430/afr.v8n2p13","title":"Determinants of Tax Compliance Behaviour under the Self-Assessment Scheme in Nigeria","year":2019,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Taxpayer; Audit; Business; Compliance (psychology); Extant taxon; Accounting; Public economics; Economics; Psychology","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001576606,0.00009966348,0.0003065446,0.0001530357,0.0001857402,0.00006661531,0.0002859712,0.00005738096,0.00003733207],"category_scores_gemma":[0.0000381576,0.00008988874,0.00003735664,0.000452011,0.000119401,0.0001715465,0.0001829935,0.0003076251,0.0001240991],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007579101,"about_ca_system_score_gemma":0.00004759584,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004053911,"about_ca_topic_score_gemma":0.0001970403,"domain_scores_codex":[0.9987226,0.00002922058,0.0004246805,0.0003391289,0.0001037415,0.0003806295],"domain_scores_gemma":[0.9991793,0.0001316065,0.0002471565,0.0003276939,0.0000994689,0.00001475062],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00000573707,0.00005213573,0.9757537,0.00004206269,0.000005228469,7.878686e-7,0.0002351839,0.0000109534,0.00002680911,0.02320553,0.00008045146,0.0005813747],"study_design_scores_gemma":[0.0003575565,0.0000385068,0.988984,0.00008518292,5.202542e-7,9.601457e-7,0.0007931879,0.001851147,0.00003428126,0.005452346,0.002294371,0.000107886],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9929597,0.001488734,0.00002759084,0.0004148683,0.0001237742,0.000257088,0.0000163697,0.00001006741,0.004701812],"genre_scores_gemma":[0.9974303,0.001083087,0.0006284495,0.0000523289,0.00002641592,0.00004884813,9.779853e-7,0.00001148377,0.0007181448],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01775319,"threshold_uncertainty_score":0.3665557,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09256124527543608,"score_gpt":0.3573334564786321,"score_spread":0.264772211203196,"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."}}