首页> 外文会议>IFIP WG 8.5 international conference on electronic participation >Predicting the Outcome of Appeal Decisions in Germany's Tax Law
【24h】

Predicting the Outcome of Appeal Decisions in Germany's Tax Law

机译:预测德国税法中上诉决定的结果

获取原文

摘要

Predicting the outcome or the probability of winning a legal case has always been highly attractive in legal sciences and practice. Hardly any attempt has been made to predict the outcome of German cases, although prior court decisions become more and more important in various legal domains of Germany's jurisdiction, e.g., tax law. This paper summarizes our research on training a machine learning classifier to determine likelihood ratios and thus predict the outcome of a restricted set of cases from Germany's jurisdiction. Based on a data set of German tax law cases (44 285 documents from 1945 to 2016) we selected those cases which belong to an appeal decision (5 990 documents). We used the provided meta-data and natural language processing to extract 11 relevant features and trained a Naive Bayes classifier to predict whether an appeal is going to be successful or not. The evaluation (10-fold cross validation) on the data set has shown a performance regarding F_1-score between 0.53 and 0.58. This score indicates that there is room for improvement. We expect that the high relevancy for legal practice, the availability of data, and advance machine learning techniques will foster more research in this area.
机译:在法律科学和实践中,预测胜诉的结果或可能性一直是极具吸引力的。尽管在德国管辖权的各个法律领域(例如税法)中,法院先前的判决变得越来越重要,但几乎没有做出任何尝试来预测德国案件的结果。本文总结了我们在训练机器学习分类器以确定似然比,从而预测来自德国司法管辖区的一组有限案件的结果方面的研究。根据德国税法案件的数据集(1945年至2016年的44285件文件),我们选择了属于上诉裁决的案件(5990件文件)。我们使用提供的元数据和自然语言处理来提取11个相关特征,并训练了朴素贝叶斯分类器来预测上诉是否会成功。对数据集的评估(10倍交叉验证)显示了关于F_1得分在0.53和0.58之间的性能。该分数表明存在改进的空间。我们希望与法律实践,数据的可用性和先进的机器学习技术高度相关,这将促进该领域的更多研究。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱:kefu@zhangqiaokeyan.com

京公网安备:11010802029741号 ICP备案号:京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有
  • 客服微信

  • 服务号