{"id":"W4210627640","doi":"10.1108/jfc-11-2021-0238","title":"Tax avoidance in banking institutions: an analysis of the top seven Nigerian banks","year":2022,"lang":"en","type":"article","venue":"Journal of Financial Crime","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":10,"is_retracted":false,"has_abstract":true,"ca_institutions":"Royal Roads University","funders":"","keywords":"Tax avoidance; Accounting; Business; Value-added tax; Corporate tax; Financial statement; Tax evasion; Double taxation; Economics; Public economics; Finance; Audit","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007804199,0.00008593025,0.0002677173,0.0005775923,0.0002703705,0.00005852426,0.0004070479,0.00002717522,0.000341384],"category_scores_gemma":[0.000268994,0.0000708063,0.0001803154,0.002214156,0.00004219606,0.0007542287,0.0001284742,0.0003029974,0.000002624359],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008650535,"about_ca_system_score_gemma":0.0001990701,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003242232,"about_ca_topic_score_gemma":0.0006109609,"domain_scores_codex":[0.9988489,0.00004314667,0.000510433,0.0001068639,0.0003599612,0.000130734],"domain_scores_gemma":[0.9984826,0.00001931407,0.00112415,0.0001771023,0.0001877403,0.000009027644],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003380895,0.0006889323,0.7919596,0.00007673298,0.0001289274,0.00007609481,0.001194095,0.0809154,0.003831516,0.09999073,0.002640694,0.01815922],"study_design_scores_gemma":[0.0003687915,0.00001616204,0.9512684,0.000030619,0.0001377435,0.000002349642,0.0002001919,0.001334699,0.00005802339,0.001761553,0.04471745,0.0001040443],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9966284,0.0001112622,0.000347339,0.0007029225,0.000570562,0.00008215278,0.000009190125,0.000006109665,0.001542035],"genre_scores_gemma":[0.9982308,0.000002956804,0.00007790463,0.001195669,0.0003677306,0.000003570353,0.000004337146,0.000005776242,0.0001112275],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1593088,"threshold_uncertainty_score":0.3737915,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02571907604016576,"score_gpt":0.2516103572778517,"score_spread":0.2258912812376859,"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."}}