{"id":"W7117156569","doi":"10.5120/ijca2025926149","title":"From Audit to Algorithm: Ethical Challenges of AI Inclusion in Public Tax Administration","year":2025,"lang":"","type":"article","venue":"International Journal of Computer Applications","topic":"Law, AI, and Intellectual Property","field":"Computer Science","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Inclusion (mineral); Tax administration; Administration (probate law); Financial Audit","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":[0.09527727,0.0004321771,0.0007142043,0.001838984,0.01340174,0.0264214,0.003259968,0.01484577,0.001923067],"category_scores_gemma":[0.1273813,0.0006056614,0.0006788684,0.002305787,0.07247044,0.01901692,0.01057707,0.02408602,0.0007804608],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01224021,"about_ca_system_score_gemma":0.03660934,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006944042,"about_ca_topic_score_gemma":0.006175737,"domain_scores_codex":[0.856537,0.1021865,0.004224021,0.005970833,0.02642884,0.004652778],"domain_scores_gemma":[0.8077952,0.14782,0.01035448,0.0137286,0.01481534,0.005486404],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00002010958,0.00003994945,0.001027239,0.00006182148,0.000008304432,0.0001731605,0.01404846,0.0009591843,0.00009334659,0.9495804,0.009361556,0.02462644],"study_design_scores_gemma":[0.00001514132,0.00002526357,0.000339476,0.0004493195,0.000007952607,0.0002035824,0.008617746,0.002256169,0.0003037398,0.9291226,0.05862639,0.00003267744],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"commentary","genre_gemma":"other","genre_scores_codex":[0.02193798,0.00522816,0.09421948,0.8011687,0.001408929,0.0001397427,0.00004625042,0.0001039622,0.07574684],"genre_scores_gemma":[0.8856954,0.002968595,0.03434305,0.06917252,0.001316525,0.0002620379,0.0000368376,0.0001292775,0.006075799],"genre_candidate":"other","genre_consensus":null,"teacher_disagreement_score":0.09527727,"threshold_uncertainty_score":0.5038804,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03106517959456908,"score_gpt":0.3244348692477113,"score_spread":0.2933696896531423,"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."}}