{"id":"W3203532086","doi":"10.5267/j.ac.2021.7.010","title":"Factors affecting tax compliance of small and medium enterprises in Hung Yen province, Vietnam","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":17,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Tax revenue; Compliance (psychology); Government (linguistics); Revenue; Accounting; Tax credit; Public economics; Economics","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":[0.0002126021,0.0001045463,0.000319129,0.00009477824,0.00008246722,0.00004798958,0.00009551502,0.0000375583,0.00004428279],"category_scores_gemma":[0.0004177704,0.0001180792,0.00004325596,0.0002062957,0.00003951529,0.000168728,0.0001251309,0.0001018731,0.00001237673],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003174391,"about_ca_system_score_gemma":0.0000181452,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001711639,"about_ca_topic_score_gemma":0.0006842444,"domain_scores_codex":[0.9991104,0.000009325508,0.0003963543,0.0002695025,0.00002775375,0.0001866386],"domain_scores_gemma":[0.9992083,0.00009681172,0.0005040667,0.0001298534,0.00004098176,0.00002003138],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000001785552,0.00002313411,0.9976788,0.00009496194,0.00001414833,0.000001768109,0.0006989047,0.00001249007,0.0001204247,0.0008442184,0.00003277291,0.0004766562],"study_design_scores_gemma":[0.0002330275,0.000009086225,0.9949223,0.0001260456,0.000002264953,0.000001032983,0.001630878,0.0001934368,0.0006064065,0.0006942004,0.001451343,0.0001299574],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9872914,0.002335066,0.000545595,0.00015726,0.0002150769,0.00009469232,0.0000184644,0.00001807753,0.009324393],"genre_scores_gemma":[0.9988697,0.0001089125,0.0006221579,0.00008479547,0.00004213319,0.000005135432,0.000003943926,0.00001074691,0.0002525199],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01157828,"threshold_uncertainty_score":0.4815131,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06024386513099023,"score_gpt":0.2469852286352881,"score_spread":0.1867413635042978,"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."}}