{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001401731,0.0001732698,0.0002001567,0.001231867,0.02000606,0.004815462,0.001307212,0.001161148,0.003073933],"category_scores_gemma":[0.005472653,0.0002193234,0.0002744994,0.001918812,0.00548954,0.0008455515,0.002392765,0.002271827,0.0001725178],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.09208196,"about_ca_system_score_gemma":0.2009503,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9941562,"about_ca_topic_score_gemma":0.9979881,"domain_scores_codex":[0.9966543,0.0004501138,0.00008718742,0.0002153645,0.001373429,0.001219613],"domain_scores_gemma":[0.996369,0.0006655892,0.0003834205,0.0001258819,0.001703804,0.0007522296],"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":[0.0001553871,0.0002345685,0.07787597,0.0004784781,0.00006782821,0.004590883,0.1716996,0.003447478,0.004262535,0.5242149,0.07922137,0.133751],"study_design_scores_gemma":[0.00004339201,0.0001087731,0.09494492,0.0005520887,0.0001077058,0.0007603812,0.1826324,0.002657914,0.004047085,0.008235992,0.705695,0.0002143159],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6915376,0.003045978,0.002655492,0.03920709,0.0001983527,0.0001741798,0.0003448521,0.00008639958,0.26275],"genre_scores_gemma":[0.960309,0.002016153,0.001602681,0.003581689,0.00001867854,0.00002191175,0.00007928281,0.00001726762,0.03235348],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09208196,"threshold_uncertainty_score":0.6681045,"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."}}