Comparative characteristics of the tax system of Russia and foreign countries
Why this work is in the frame
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Bibliographic record
Abstract
В статье исследуется опыт налогового администрирования в странах с различными экономическими системами (Канада, Швейцария, Южная Корея и Российская Федерация). Сравнивается налоговая система, состоящая из схожих элементов и принципов налогообложения в дневнике, и определяются наиболее общие тенденции и различия. Этот анализ может быть использован в дальнейшем для определения направления совместного расчета налоговой системы Российской Федерации. Россия -федеративное государство с большой территорией, поэтому налоговая система состоит из использования трех уровней: федерального, регионального и местного. The article examines the experience of tax administration in countries with different economic systems (Canada, Switzerland, South Korea and the Russian Federation). The tax system consisting of similar elements and principles of taxation in the diary is compared, and the most general trends and differences are determined. This analysis can be used in the future to determine the direction of the joint calculation of the tax system of the Russian Federation. ... Russia is a federal state with a large territory, so the tax system consists of using three levels: federal, regional and local.
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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 | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.002 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.001 | 0.001 |
| 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 it