{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01090142,0.0006164379,0.0005919746,0.004322188,0.00640688,0.0133048,0.002918788,0.003357317,0.01432321],"category_scores_gemma":[0.01993848,0.0003659732,0.0007026142,0.003142147,0.01172308,0.009652646,0.01068497,0.00340549,0.002263519],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003404447,"about_ca_system_score_gemma":0.007354687,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00106745,"about_ca_topic_score_gemma":0.0009501939,"domain_scores_codex":[0.9751918,0.01920017,0.0007170254,0.0007620302,0.003110007,0.001018981],"domain_scores_gemma":[0.987958,0.007801346,0.001216664,0.001521775,0.0009460347,0.0005561062],"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":[0.00003697773,0.00007531294,0.0005193533,0.0002743852,0.00001656667,0.0006458327,0.008516931,0.001156362,0.0003623104,0.9254574,0.0050688,0.05786972],"study_design_scores_gemma":[0.00006643199,0.0001525233,0.0006755097,0.001554033,0.00005504056,0.001660932,0.02029843,0.005034133,0.002188965,0.4353248,0.5329091,0.00008012456],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.05491266,0.02313984,0.2401582,0.01857839,0.002009792,0.001171419,0.0001329886,0.0009229475,0.6589738],"genre_scores_gemma":[0.8207871,0.01026246,0.09268125,0.001560028,0.0006200295,0.0007958538,0.0001485678,0.0001646471,0.07298],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01432321,"threshold_uncertainty_score":0.05765289,"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."}}