distribution of the tax burden
Verteilung der Steuerlast
Steuerumlage
Steuerausgleich
Steuerveranlagung
Concept
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:altLabel is the class of RDF plain literals.
alternative label
An alternative lexical label for a resource.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
Relates a concept to a concept that is more general in meaning.
has close match
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.
skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
has exact match
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.
is in scheme
Relates a resource (for example a concept) to a concept scheme in which it is included.
has narrower match
skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.
Narrower concepts are typically rendered as children in a concept hierarchy (tree).
has narrower
Relates a concept to a concept that is more specific in meaning.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
The preferred lexical label for a resource, in a given language.
skos:related is disjoint with skos:broaderTransitive
has related
Relates a concept to a concept with which there is an associative semantic relationship.
has related match
skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes.
tax burden ratio
Versorgungs-Steuerquote
Fiskalquote
Steuerlastquote
Steuerquote
tax and contribution ratio
Abgabenquote
Descriptor
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
DBA (Doppelbesteuerungsabkommen)
Doppelbesteuerung
Doppelbesteuerungsabkommen
Internationale Doppelbesteuerung
Tax treaty
Internationale Mehrfachbesteuerung
Double taxation
Abkommen zur Vermeidung der Doppelbesteuerung
Steuerlast
Steuerbelastungsvergleich
Steuerbelastung
Teilsteuerrechnung
Average tax rate
Tax burden
Deadweight loss of taxation
Zusatzlast der Besteuerung
Excess Burden
Steuerkeil
Excess burden
Tax wedge
Tax justice
Tax fairness
Steuergerechtigkeit
Tax discrimination
Faire Besteuerung
Steuerdiskriminierung
Fair taxation
Steuerliche Benachteiligung
Tax effects
Steuerwirkung
Steuereffekt
Effects of taxation
Latente Steuern
Deferred taxes
Marginal tax rate
Grenzsteuersatz
Durchschnittssteuersatz
Fiskalische Abwertung
Fiscal devaluation
B.08 Corporate tax management
B.08 Betriebswirtschaftliche Steuerlehre
Betriebswirtschaftliche Steuerlehre
Corporate tax management
V.09.04.01 Theory of taxation
Steuertheorie
V.09.04.01 Steuertheorie
Theory of taxation
Abgabenbelastung
Volkswirtschaftliche Steuerquote
Straßengüterverkehrsteuer
Straßengüterverkehrssteuer
tax burden
tax equity
tax load