FOREIGN EXPERIENCE OF LOCAL TAX POLICY: PROSPECTS OF APPLICATION IN RUSSIA
Bibliographic record
Abstract
The article examines the main trends of local tax policy in foreign countries (United States, Canada, Germany, Britain and France) and the prospects of applying foreign experience to Russian policy. The analysis is necessary due to the need to improve the effectiveness of the current local tax policy in Russia and the fact that in modern domestic political thought not nearly enough attention is paid to this question. The assessment of foreign tax policy was based on the following main characteristics of the tax system: levels of the tax system, nature and method of taxation, local tax structure, the degree of independence of local governments in imposing local taxes. The analysis of foreign tax policy illustrates the benefit of observing the following main trends in the development of local tax policy in Russia: the development of independent tax policy at the local level that contributes to the financial and economic independence of local governments, as well as the implementation of the principle of budget federalism.
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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 | 0.002 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.003 | 0.001 |
| Open science | 0.000 | 0.002 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.004 | 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 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".