世界の税金裁判 : Japan/Germany/Austria/France/Italy/England/Sweden/Australia/Canada/USA/Thailand/Korea
Bibliographic record
Abstract
日本の税務争訟—租税法律主義を現実化するための課題 ドイツにおける税務訴訟の現実とその背景—なぜドイツではかくも税務争訟が多いのか？ オーストリアにおける権利救済制度—前近代的な構造を残しているオーストリアの租税救済制度 フランスにおける租税救済制度—徹底した行政秘密主義と不服申立て前置主義 イタリアにおける税務争訟と納税者の権利 イギリス（イングランド・ウェールズ）における租税救済制度 スウェーデンの税務争訟制度 オーストラリアにおける納税者救済制度 カナダにおける租税救済制度—官・民感覚が希薄なカナダの税務争訟制度 アメリカにおける税務訴訟 タイにおける租税救済制度 韓国における租税救済制度
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 | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.002 | 0.002 |
| Meta-epidemiology (broad) | 0.002 | 0.001 |
| Bibliometrics | 0.001 | 0.000 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.002 | 0.001 |
| Open science | 0.002 | 0.001 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.013 | 0.006 |
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; both teacher heads agree on what is shown here.
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".