{"id":"W3204725869","doi":"10.5267/j.ac.2021.9.001","title":"The role of tax accounting as a tool in light of the problematic shadow economy in the Kingdom of Saudi Arabia","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Shadow (psychology); Tax reform; Economics; Indirect tax; Value-added tax; Tax avoidance; Ad valorem tax; Economy; Direct tax; Double taxation; Economic policy; Business; Public 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":[0.001160874,0.0000988328,0.0003378789,0.00008009574,0.0001153322,0.0000599544,0.0004369069,0.00004096757,0.00003574838],"category_scores_gemma":[0.000733715,0.00006743676,0.0001085444,0.000560759,0.00006664191,0.0001945388,0.0001596813,0.0001540604,0.00001231617],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003248463,"about_ca_system_score_gemma":0.0000446201,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005761851,"about_ca_topic_score_gemma":0.0007872988,"domain_scores_codex":[0.9985915,0.00003272081,0.0009373871,0.0001840538,0.00005783233,0.0001964948],"domain_scores_gemma":[0.9980333,0.0002752097,0.001226458,0.0003793347,0.0000813589,0.000004356516],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000005029854,0.00005908821,0.7647839,0.0001339967,0.00003115424,4.009401e-7,0.002878431,0.0001532825,0.0002915646,0.2304122,0.00006916322,0.001181718],"study_design_scores_gemma":[0.0005576693,0.00001559478,0.6760147,0.0004178714,0.00001036059,0.000003811127,0.007934533,0.001657235,0.002194992,0.2905095,0.02048928,0.0001944586],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9381114,0.001936089,0.00001567926,0.002160161,0.00009894847,0.0002731681,0.000007599026,0.000003825199,0.05739308],"genre_scores_gemma":[0.9994764,0.00006053694,0.00009521282,0.0001837231,0.00003107852,0.00004399009,6.901315e-7,0.000008635739,0.00009977537],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08876924,"threshold_uncertainty_score":0.2749991,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01835755490742386,"score_gpt":0.2160170844366226,"score_spread":0.1976595295291987,"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."}}