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Record W2139038592 · doi:10.5539/ijef.v6n6p212

Factors that Help Ease the Financial Gap in the Sales Tax Report Submitted by the Taxpayers to Pay the Tax: From the Point View of Sales Tax Auditors in Jordan

2014· article· en· W2139038592 on OpenAlexvenueno aff
Hasan Mahmoud Al-Shatnawi, Atallah Ahmad Alhosban, Naser Yousef Al Zuobi

Bibliographic record

VenueInternational Journal of Economics and Finance · 2014
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicIslamic Finance and Banking Studies
Canadian institutionsnot available
Fundersnot available
KeywordsSales taxBusinessAccountingValue-added taxAuditFinanceAd valorem taxTax creditIndirect taxTax reformTax avoidanceDirect taxDouble taxationEconomicsPublic economics

Abstract

fetched live from OpenAlex

This study aims to identify ways to narrow the gap between the financial report revealed the sales tax auditor which follows the Sales Tax Department, and to identify the nature of the financial gap between the report of the auditor and the nature of the tax procedures to make sure of the validity of the data relating to the sales tax. this study find results like the Commissioners and consultancy offices with the help of the tax charged to provide tax returns violates the law of the General Sales Tax, The presence of erroneous application of accounting principles generally accepted Almgiwlh when preparing the accounting books and records either by tax auditors or by the taxpayers who provide tax declaration for revolving the General Sales Tax. The recommended: The need to retain charge of the books and accounting records and assets by the rules laid down in the law of the General Sales Tax. The need to do seminars pilot taxpayers about the difficulty in applying the requirements of the law of the general sales tax at the accounting treatment of revenue and controlled by tax-exempt.

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 machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.006
metaresearch head score (Gemma)0.024
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Qualitative · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.009
Threshold uncertainty score0.032

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0060.024
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.002
Science and technology studies0.0020.001
Scholarly communication0.0030.002
Open science0.0010.002
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0070.001

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.

Opus teacher head0.019
GPT teacher head0.223
Teacher spread0.205 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designQualitative
Domainnot available
GenreEmpirical

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".

Quick stats

Citations1
Published2014
Admission routes1
Has abstractyes

Explore more

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