{"id":"W3140243887","doi":"10.7256/2454-065x.2021.2.34822","title":"Financial-legal means of countering unscrupulous practices of business fragmentation in Canada","year":2021,"lang":"en","type":"article","venue":"Налоги и налогообложение","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Enforcement; Law; Fragmentation (computing); Business; Tax law; Accounting; Law and economics; Political science; Economics; Value-added tax","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0002520061,0.0001670835,0.0003379452,0.0001748126,0.00005615711,0.00006821653,0.0001884221,0.00004864289,0.0003461085],"category_scores_gemma":[0.0007251622,0.0001803433,0.00004601218,0.001296564,0.00003636918,0.001019642,0.0001048536,0.0001296635,0.0000121221],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000144726,"about_ca_system_score_gemma":0.001083712,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.6990032,"about_ca_topic_score_gemma":0.9128276,"domain_scores_codex":[0.9984738,0.00002429898,0.0005922343,0.00026395,0.0004197205,0.0002260521],"domain_scores_gemma":[0.9975538,0.00007488849,0.00147609,0.0002519653,0.0006322458,0.00001099563],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004166594,0.0007422206,0.8233374,0.003672251,0.00008960433,0.0003765575,0.0005374787,0.02025322,0.07851785,0.04171455,0.006837328,0.02350492],"study_design_scores_gemma":[0.002146128,0.00001362732,0.9125977,0.0006865656,0.00008977401,0.00001269684,0.003356527,0.00809207,0.01026744,0.001108402,0.06099514,0.0006339678],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9909066,0.0001661053,0.0005080949,0.0007482442,0.0007598349,0.0001550061,0.00001646713,0.0000208862,0.006718744],"genre_scores_gemma":[0.9984187,0.00003486623,0.0002448201,0.0007240807,0.0002485058,0.00001093132,0.00006282206,0.00001920147,0.0002360147],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2138244,"threshold_uncertainty_score":0.7354188,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01832910293610769,"score_gpt":0.2224129554422045,"score_spread":0.2040838525060968,"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."}}