Social Function of Small Business Taxes in Russia
Bibliographic record
Abstract
The article deals with the national-level problem of development and support of the Russian small business. It emphasizes that in this area the financial tools and methods that have been well proven in other countries are not yet implemented in full. It is concluded that the development of the theory and practical application of scientific concepts is necessary, which would allow a more active involvement of the population in this sphere of entrepreneurial business. There presented the evidence that the incomplete and incorrect statistics about the volume of resources accumulated in small business and entrepreneurs’ legal ignorance result in an underestimation of the role of taxes, as the limited financial base does not allow small business to attract professionals responsible for making effective financial decisions to work. The authors’ recommendation may be used during the formation of the tax system, capable to support and develop entrepreneurial activity at both the nationwide and regional levels. This system should include the development of tax measures in order to enhance the social and economic development of the Russian economy, while adapting the positive experience of foreign countries to the conditions of Russian reality.
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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 | 0.002 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.002 |
| Science and technology studies | 0.001 | 0.002 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 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; a candidate call from one teacher head, not a consensus.
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".