ufca-llms/BR-TaxQA

This dataset corresponds to BR-TaxQA-R, a collection derived from materials of the Brazilian Federal Revenue Service (Receita Federal) on personal income tax (IRPF). It contains 715 questions with their corresponding answers and introduces user-oriented, FAQ-style query formulations in a legal-tax domain.

Some questions are explicitly linked to other related questions. In our relevance design, the immediate answer to the queried question is treated as the primary positive with score = 2, while linked answers are treated as secondary positives with score = 1. This setup enables graded relevance evaluation and better reflects practical retrieval behavior in interlinked FAQ structures.

This dataset has been used for question-answering tasks in other works, such as the one described in. The dataset is publicly available on Hugging Face.

Methodologically, this design enables graded relevance evaluation and better reflects practical retrieval behavior in interlinked FAQ structures.

Rank	Model	BRTaxQA
1	Qwen/Qwen3-Embedding-8B (rerank)	0.8014
2	Qwen/Qwen3-Embedding-8B	0.7994
3	tencent/KaLM-Embedding-Gemma3-12B-2511	0.7794
4	ufca-llms/Qwen3-Embedding-4B-jua-jurisprudencia	0.7774
5	ufca-llms/Qwen3-Embedding-4B-jua-jurisprudencia (rerank)	0.7769
6	Qwen/Qwen3-Embedding-4B (rerank)	0.7718
7	Qwen/Qwen3-Embedding-4B	0.7715
8	text-embedding-3-small	0.7413
9	text-embedding-3-small (rerank)	0.7413
10	ufca-llms/Qwen3-Embedding-0.6B-jua-v2 (rerank)	0.6095
11	ufca-llms/Qwen3-Embedding-0.6B-jua-v2	0.6072
12	bm25/anserini	0.5713