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Record W4283072752 · doi:10.36719/2663-4619/78/173-177

World experience of calculation and determination of property taxes

2022· article· az· W4283072752 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueSCIENTIFIC WORK · 2022
Typearticle
Languageaz
FieldBusiness, Management and Accounting
TopicAccounting Theory and Financial Reporting
Canadian institutionsnot available
Fundersnot available
KeywordsRevenueProperty taxPolitical scienceEconomicsFinance

Abstract

fetched live from OpenAlex

Əmlak vergisi hal-hazırda dünyanın 120-dən çox ölkəsində tətbiq edilməkdədir. Əmlak vergisinin tətbiq edildiyi ölkələrin əksəriyyətində büdcə gəlirlərində əmlak vergisi üzrə daxilolmaların payı təxminən 1-3% arasında dəyişir. Qeyd etmək lazımdır ki, ABŞ-da həmin göstərici hətta doqquz faizə qədər hesab olunur . Əmlak vergisi üzrə mədaxilin Ümumi Daxili Məhsuldakı dəyəri Kanada, İngiltərə, Amerika Birləşmiş Ştatları, Yaponiya və Fransa kimi inkişaf etmiş ölkələrdə müxtəlif göstəricilərə malikdir. Azərbaycan Respublikasında isə fiziki və hüquqi şəxslərdən tutulan əmlak vergisi mədaxilinin Ümumi Daxil Məhsuldakı dəyəri təxminən 0,3%-a bərabərdir. Azərbaycan Respublikasındakı əmlak vergisinin göstərici səviyyəsi Avstraliya və Avstriya ilə eyni səviyyədədir. Açar sözlər:əmlak vergisi, dünya təcrübəsi, büdcə, torpaq vergisi, ümumi daxili məhsul Laman Amil Amil World experience of calculation and determination of property taxes Abstract Property taxes are currently applied in more than 120 countries around the world. In most countries where property taxes are applied, the share of property tax revenues in budget revenues varies between about 1-3%. It should be noted that in the United States, this figure is as high as nine percent. The value of property tax revenue in GDP varies in developed countries such as Canada, the United Kingdom, the United States, Japan and France. In the Republic of Azerbaijan, the value of property tax income from individuals and legal entities in the Gross Domestic Product is about 0.3%. The indicator level of property tax in the Republic of Azerbaijan is the same as in Australia and Austria. Key words: property tax, world experience, budget, land tax, gross domestic product

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.

Full frame distilled prediction

Teacher imitation

Not 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.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.641
Threshold uncertainty score0.744

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.002
Science and technology studies0.0010.000
Scholarly communication0.0000.001
Open science0.0000.001
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

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.

Opus teacher head0.020
GPT teacher head0.234
Teacher spread0.215 · 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