Steuerbelastung
label: taxation @en
label: Steuerwesen
label: Steuerlast
label: Besteuerung
label: steuerliche Behandlung
label: Steuerregelung
label: tax system @en

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 exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch. @en
sub property of: closeMatch
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
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

Steuersystem
label: tax system @en

Descriptor
type: Class

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

Steuer
type: Descriptor
type: Concept
label: Tax @en
related: Steuerverfassung

Reichsabgabenordnung
type: Concept
type: Descriptor
label: Tax law @en
label: Steuerrecht
label: Abgabenordnung
label: AO (Abgabenordnung)
related: Steuerverfassung

Steuerverfassung
type: Concept
type: Descriptor
is part of: Standard-Thesaurus Wirtschaft
gvkppn: 091392586
label: Tax regime @en
label: Steuerordnung
label: Tax system @en
label: Tax structure @en
label: Steuersystem
label: Steuerstruktur
label: Steuersystematik
broader: V.09.04.02 Steuerpolitik
broader: B.08 Betriebswirtschaftliche Steuerlehre
is in scheme: Standard-Thesaurus Wirtschaft
narrower: Indirekte Besteuerung
narrower: Personalsteuer
narrower: Ausgabensteuer
narrower: Flat Tax
narrower: Direkte Besteuerung
narrower: Ertragsbesteuerung
narrower: Pauschalbesteuerung
related: Steuerneutralität
related: Steuer
related: Steuergeschichte
related: Steuerpolitik
related: Steuerwissenschaft
related: Reichsabgabenordnung
related: Negative Einkommensteuer
related match: Steuerhoheit

Direkte Besteuerung
type: Descriptor
type: Concept
label: Direct taxation @en
label: Direkte Steuer
label: Direct tax @en
broader: Steuerverfassung

Ertragsbesteuerung
type: Concept
type: Descriptor
label: Gewinnsteuer
label: Ertragsteuer
label: Gewinnbesteuerung
label: Profit taxation @en
label: Profit tax @en
label: Ergebnissteuer
broader: Steuerverfassung

Indirekte Besteuerung
type: Descriptor
type: Concept
label: Indirect taxation @en
label: Indirekte Steuer
label: Indirect tax @en
broader: Steuerverfassung

Steuerneutralität
type: Concept
type: Descriptor
label: Tax neutrality @en
label: Grundsatz der Besteuerung
label: Neutralität der Besteuerung
label: Taxation principle @en
label: Besteuerungsgrundsatz
label: Besteuerungsprinzip
related: Steuerverfassung

Steuerwissenschaft
type: Concept
type: Descriptor
label: Steuertheorie
label: Theory of taxation @en
label: Economics of taxation @en
label: Steuerlehre
label: Theorie der Besteuerung
related: Steuerverfassung

Steuerpolitik
type: Descriptor
type: Concept
label: Tax policy @en
related: Steuerverfassung

Steuergeschichte
type: Descriptor
type: Concept
label: History of taxation @en
related: Steuerverfassung

Personalsteuer
type: Concept
type: Descriptor
label: Individual tax @en
label: Subjektsteuer
label: Personal tax @en
label: Personensteuer
broader: Steuerverfassung

Ausgabensteuer
type: Descriptor
type: Concept
label: Direct consumption-based taxation @en
label: Direct consumption tax @en
label: Consumption-based taxation @en
label: Spendings tax @en
label: Direkte Konsumbesteuerung
label: Expenditure tax @en
label: Progressive Konsumsteuer
label: Konsumorientierte Besteuerung
broader: Steuerverfassung

Flat Tax
type: Descriptor
type: Concept
label: Flat tax @en
label: Flat rate tax @en
broader: Steuerverfassung

Pauschalbesteuerung
type: Descriptor
type: Concept
label: Einheitssteuer
label: Poll tax @en
label: Pauschsteuer
label: Head tax @en
label: Kopfsteuer
label: Lump-sum taxation @en
label: Pauschalsteuer
broader: Steuerverfassung

Negative Einkommensteuer
type: Concept
type: Descriptor
label: Negative income tax @en
label: Steuer-Transfer-System
label: Integriertes Steuer-Transfer-System
label: Tax-transfer system @en
related: Steuerverfassung

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

V.09.04.02 Steuerpolitik
type: Thsys
type: Concept
label: Steuerpolitik
label: V.09.04.02 Tax policy @en
label: Tax policy @en
narrower: Steuerverfassung
notation: V.09.04.02

Steuerhoheit
label: Steuerkompetenz
label: Steuerautonomie
label: Besteuerungskompetenz
related match: Steuerverfassung

Steuersystem

Steuersystem
label: tax system @en