Transparence et crise de légitimité de l’administration fiscale française : la publicité des rescrits
Bibliographic record
Abstract
Le système fiscal français permet aux contribuables d’obtenir une prise de position de l’administration relative à un montage ou à une opération envisagée, par la voie d’une demande de rescrit. Jusqu’à l’heure, ces rescrits étaient secrets, aucun texte n’obligeant l’administration à leur publication. Des rapports officiels abordent la problématique de la confidentialité des rescrits, mais essentiellement sous l’angle d’un cadre juridique sécurisé, notamment pour les entreprises étrangères envisageant de s’y implanter. L’administration fiscale française, lorsqu’elle octroie de tels rescrits, doit toutefois veiller à respecter le droit communautaire, qui empêche les États membres d’adopter des mesures de concurrence fiscale dommageable ou constituant des aides d’État.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.033 | 0.010 |
| Meta-epidemiology (narrow) | 0.000 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.003 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.003 | 0.005 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; both teacher heads agree on what is shown here.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".