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Record W7132177903

Analysis of changes in income taxation in Republic of Croatia

2015· dissertation· hr· W7132177903 on OpenAlex
Antonia Zahtila

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

VenueJuraj Dobrila University of Pula Digital Repository · 2015
Typedissertation
Languagehr
FieldEconomics, Econometrics and Finance
TopicRegional Development and Management Studies
Canadian institutionsnot available
Fundersnot available
KeywordsQuarter (Canadian coin)Low income
DOInot available

Abstract

fetched live from OpenAlex

U razdoblju od 1995. do 2014. godine u Republici Hrvatskoj su se dogodile mnogobrojne promjene u oporezivanju dohotka. Glavna promjena s kojom je započela reforma oporezivanja dohotka je prelazak s britanskog na germanski oblik poreza na dohodak u 1994. godini.Osnovni osobni odbitak je 1995. godine iznosio 700 kn, dok je 2014. bio viši za 1.500 kn tj. iznosio je 2.200,00 kn. Do 2001. godine postojale su samo dvije porezne stope (20% i 35%), u 2001. napušta se proporcionalno oporezivanje dohotka (20% i 35%) i uvodi progresivno prema kojemu su predviđene tri porezne stope: 15% od nule do visine dvostrukog iznosa osnovnog osobnog odbitka, 25% na razliku porezne osnovice između dvostrukog i peterostrukog i 35% iznad iznosa peterostrukog osnovnog osobnog odbitka (iznad 6.250 kn) . U Republici Hrvatskoj udio prihoda od poreza na dohodak u razdoblju od 2003. do 2013. godine opada, a najveći udio u poreznim prihodima čine prihodi od poreza na dobra i usluge što potvrđuje da Hrvatska ima potrošni tip poreznog sustava.

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)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.030
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0040.002
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
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 head0.207
Teacher spread0.187 · 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