Verteilung der Steuerlast
label: distribution of the tax burden @en
label: Steuerumlage
label: Steuerausgleich
label: Steuerveranlagung

Concept
type: Class

alternative label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties. @en
comment: The range of skos:altLabel is the class of RDF plain literals. @en
sub property of: label
definition: An alternative lexical label for a resource. @en

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree). @en
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning. @en

has close match
sub property of: mappingRelation
definition: skos:closeMatch is used to link two concepts that are sufficiently similar that they can be used interchangeably in some information retrieval applications. In order to avoid the possibility of "compound errors" when combining mappings across more than two concept schemes, skos:closeMatch is not declared to be a transitive property. @en

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch. @en
sub property of: has close match
definition: skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch. @en

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included. @en

has narrower match
sub property of: has narrower
sub property of: mappingRelation
definition: skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes. @en

has narrower
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree). @en
sub property of: Transitive
definition: Relates a concept to a concept that is more specific in meaning. @en

preferred label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties. @en
comment: The range of skos:prefLabel is the class of RDF plain literals. @en
comment: A resource has no more than one value of skos:prefLabel per language tag. @en
sub property of: label
definition: The preferred lexical label for a resource, in a given language. @en

has related
comment: skos:related is disjoint with skos:broaderTransitive @en
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship. @en

has related match
sub property of: has related
sub property of: mappingRelation
definition: skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes. @en

Versorgungs-Steuerquote
label: tax burden ratio @en
label: Fiskalquote
label: Steuerlastquote
label: Steuerquote
broad match: Steuerquote

Abgabenquote
label: tax and contribution ratio @en
broad match: Steuerquote

Descriptor
type: Class

Standard-Thesaurus Wirtschaft
type: Dataset
type: ConceptScheme
label: STW Thesaurus for Economics @en

DBA (Doppelbesteuerungsabkommen)
type: Concept
type: Descriptor
label: Doppelbesteuerung
label: Doppelbesteuerungsabkommen
label: Internationale Doppelbesteuerung
label: Tax treaty @en
label: Internationale Mehrfachbesteuerung
label: Double taxation @en
label: Abkommen zur Vermeidung der Doppelbesteuerung
broader: Steuerquote

Steuerquote
type: Descriptor
type: Concept
is part of: Standard-Thesaurus Wirtschaft
gvkppn: 091392276
label: Steuerlast
label: Steuerbelastungsvergleich
label: Abgabenquote
label: Steuerbelastung
label: Teilsteuerrechnung
label: Average tax rate @en
label: Tax burden @en
broader: Steuertheorie
broader: B.08 Betriebswirtschaftliche Steuerlehre
is in scheme: Standard-Thesaurus Wirtschaft
has narrower match: Straßengüterverkehrsteuer
has narrower match: Abgabenquote
has narrower match: Versorgungs-Steuerquote
narrower: Zusatzlast der Besteuerung
narrower: DBA (Doppelbesteuerungsabkommen)
narrower: Grenzsteuersatz
related: Latente Steuern
related: Steuergerechtigkeit
related: Steuerwirkung
related: Fiskalische Abwertung
related match: Steuerlastquote
related match: Teilsteuerrechnung
related match: Abgabenbelastung

Zusatzlast der Besteuerung
type: Descriptor
type: Concept
label: Deadweight loss of taxation @en
label: Excess Burden
label: Steuerkeil
label: Excess burden @en
label: Tax wedge @en
broader: Steuerquote

Steuergerechtigkeit
type: Descriptor
type: Concept
label: Tax justice @en
label: Tax fairness @en
label: Tax discrimination @en
label: Faire Besteuerung
label: Steuerdiskriminierung
label: Fair taxation @en
label: Steuerliche Benachteiligung
related: Steuerquote

Steuerwirkung
type: Descriptor
type: Concept
label: Tax effects @en
label: Steuereffekt
label: Effects of taxation @en
related: Steuerquote

Latente Steuern
type: Descriptor
type: Concept
label: Deferred taxes @en
related: Steuerquote

Grenzsteuersatz
type: Descriptor
type: Concept
label: Marginal tax rate @en
label: Durchschnittssteuersatz
broader: Steuerquote

Fiskalische Abwertung
type: Descriptor
type: Concept
label: Fiscal devaluation @en
related: Steuerquote

B.08 Betriebswirtschaftliche Steuerlehre
type: Concept
type: Thsys
label: B.08 Corporate tax management @en
label: Betriebswirtschaftliche Steuerlehre
label: Corporate tax management @en
narrower: Steuerquote
notation: B.08

Steuertheorie
type: Thsys
type: Concept
label: V.09.04.01 Theory of taxation @en
label: V.09.04.01 Steuertheorie
label: Theory of taxation @en
narrower: Steuerquote
notation: V.09.04.01

Abgabenbelastung
related match: Steuerquote

Steuerbelastung
label: Steuerlast

Steuerlastquote
label: Volkswirtschaftliche Steuerquote
label: Steuerquote
related match: Steuerquote

Teilsteuerrechnung
related match: Steuerquote

Straßengüterverkehrsteuer
label: Straßengüterverkehrssteuer
broad match: Steuerquote

Steuergerechtigkeit
label: tax burden @en
label: tax equity @en
label: tax load @en
label: Steuerbelastung
label: Steuerlast