For a Local Tax System Dedicated to Sustainable Development Incorporating Governance, Transparency and Innovation
Bibliographic record
Abstract
Local authorities have a duty to find local financing solutions. Indeed, tax proves to be the most effective financial instrument that will supply local public budgets in order to contribute to local development in its economic, social and environmental levels. The local tax is not only a tool to increase local resources, but also a detour to sit in the territories, economic efficiency, social equity and environmental protection. Tax resource is a resource that meets present needs without touching the capacity of future generations. However, the success of a local taxing dedicated to sustainable development requires the establishment of three major pillars: governance, transparency and innovation. Improving governance requires greater involvement of local actors in the processes that affect the exercise of powers at local level, particularly in terms of openness, participation, accountability, effectiveness and consistency in local taxation. Transparency is a prerequisite and guarantor of good governance, this assumes perfect clarity and accessibility oftax public information and institutional communication and more effective close. The third pillar of this tripartite packaging of local sustainable development is the administrative innovation through simplifying procedures, legislative innovation, e-government, the implementation of new rules to improve the relationship local tax office / taxpayer and promoting research and development in this field.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot 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.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.006 | 0.013 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.002 | 0.002 |
| Science and technology studies | 0.004 | 0.003 |
| Scholarly communication | 0.008 | 0.009 |
| Open science | 0.001 | 0.006 |
| Research integrity | 0.004 | 0.005 |
| Insufficient payload (model declined to judge) | 0.030 | 0.010 |
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 source (direct Gemma or distilled Codex), 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".