Bibliographic record
Abstract
EnglishThese introductory remarks situate the control of taxation within the previous discussions which occurred during the France-Quebec conferences on tax justice and the fight against tax avoidance and tax evasion, and present the consent to being taxed as the basis for the development and the effectiveness of the tax system. With respect to personal income tax, the link between the consent and the taxpayer and then with compliance is relatively easy to establish. On the contrary, the relationship between consent and corporate taxes and a resulting increase in tax compliance and improvement in the control of taxation is much more difficult to establish. francaisCet avant-propos situe la thematique du controle de l' impot dans la continuite des travaux des colloques France-Quebec anterieurs (sur la justice fiscale et sur la lutte contre l' evitement fiscal et l' evasion fiscale), puis presente l'acceptation de l'impot comme assise de l'elaboration et de l'efficacite du regime fiscal. En ce qui concerne I'impot des particuliers, le lien est relativement facile a etablir entre le consentement a I'impot et le contribuable et, par suite, avec la conformite fiscale. La relation entre le consentement et l'irnpot des societes afin d'accroitre la conformite fiscale et de mieux cibler le controle de I'impot est beaucoup plus complexe a etablir
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 | 0.002 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.001 | 0.004 |
| 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".