{"id":"W4205390293","doi":"10.32983/2222-4459-2021-10-318-325","title":"Tax Mediation as a Tools for Resolving Tax Disputes","year":2021,"lang":"en","type":"article","venue":"Business Inform","topic":"Legal and Policy Issues","field":"Social Sciences","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Mediation; Tax avoidance; Law and economics; Neutrality; Public economics; Tax reform; Business; Accounting; Political science; Economics; Law","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":[0.0002620189,0.00007248251,0.0001123997,0.00003777457,0.000590252,0.0002782975,0.0001423727,0.00008594805,0.000228615],"category_scores_gemma":[0.004358683,0.00006477915,0.0000450906,0.0004362644,0.00007448585,0.001049845,0.00006253545,0.00004590314,0.00007594164],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005559946,"about_ca_system_score_gemma":0.0004763085,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00502884,"about_ca_topic_score_gemma":0.005993763,"domain_scores_codex":[0.9992011,0.0000151789,0.0001634382,0.0001024538,0.0002645461,0.0002533487],"domain_scores_gemma":[0.9990205,0.0003026815,0.00007670676,0.0001126189,0.0004205689,0.00006689297],"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":[0.00005091056,0.00006755898,0.002441371,0.0001928413,0.00004159482,0.00001494711,0.1030564,0.00002755203,0.0003888545,0.5874035,0.04258082,0.2637337],"study_design_scores_gemma":[0.0001780227,0.000007216552,0.004185048,0.000027385,0.000007258025,9.60314e-7,0.002082731,0.00002634013,0.0007127509,0.003846403,0.9888164,0.0001094559],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.3267473,0.0009105291,0.001776496,0.07005071,0.00300593,0.0009971218,0.0001857273,0.0003446438,0.5959816],"genre_scores_gemma":[0.954981,0.0003626275,0.001764249,0.002299303,0.002920201,0.0001139902,0.0001455935,0.00001570559,0.03739731],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9462356,"threshold_uncertainty_score":0.7602135,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04968553318177311,"score_gpt":0.356369815273098,"score_spread":0.3066842820913249,"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."}}