Gemeindesteuer
label: regional taxation @en
label: regional tax @en
label: örtliche Steuer
label: Landessteuer
label: local taxation @en
label: local tax @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 match
sub property of: mappingRelation
sub property of: has broader
definition: skos:broadMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes. @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 match
sub property of: 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

Gemeindesteuer (Deutschland)
label: local tax in Germany @en
has broader match: Tourismusabgabe

Fremdenverkehrsabgabe
label: visitor's tax @en
has broader match: Tourismusabgabe

Kommunalsteuer (Österreich)
has broader match: Tourismusabgabe

Zweitwohnungsteuer
label: tax on second homes @en
label: second homes tax @en
has broader match: Tourismusabgabe

Gemeindesteuer
label: municipal taxation @en
label: local tax @en
label: local taxation @en

Descriptor
type: Class

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

Gemeindeeinnahmen
type: Concept
type: Descriptor
label: Kommunalabgabe
label: Kommunale Einnahmen
label: Local government revenue @en
label: Gemeindeabgabe
narrower: Tourismusabgabe

Steuer
type: Descriptor
type: Concept
label: Tax @en
narrower: Tourismusabgabe

Tourismusabgabe
type: Descriptor
type: Concept
is part of: Standard-Thesaurus Wirtschaft
gvkppn: 091362474
label: Gemeindesteuer
label: Kommunale Besteuerung
label: Zweitwohnungssteuer
label: Local tax @en
label: Kommunalsteuer
label: Fremdenverkehrsabgabe
label: Zweitwohnungsteuer
has broader match: Gemeindesteuerreform
broader: Steuer
broader: V.09.07.02 Gemeindefinanzen
broader: Gemeindeeinnahmen
broader: V.11.06.02 Stadtökonomik
broader: V.09.04.04 Steuerarten
is in scheme: Standard-Thesaurus Wirtschaft
has narrower match: Kommunalsteuer (Österreich)
has narrower match: Gemeindesteuerreform
has narrower match: Gemeindesteuer (Deutschland)
has narrower match: Kurförderungsabgabe
has narrower match: Wertschöpfungsteuer
has narrower match: Fremdenverkehrsabgabe
has narrower match: Zweitwohnungsteuer
narrower: Gewerbesteuerrecht
related match: Gemeinde / Abgabe

Gewerbesteuerrecht
type: Concept
type: Descriptor
label: Local business tax @en
label: Gewerbesteuergesetz
label: Municipal trade tax @en
label: Gewerbesteuer
label: Gewerbekapitalsteuer
label: Lohnsummensteuer
label: Gewerbeertragsteuer
broader: Tourismusabgabe

V.11.06.02 Stadtökonomik
type: Thsys
type: Concept
label: Urban economics @en
label: V.11.06.02 Urban economics @en
label: Stadtökonomik
narrower: Tourismusabgabe
notation: V.11.06.02

V.09.04.04 Steuerarten
type: Concept
type: Thsys
label: V.09.04.04 Tax types @en
label: Tax types @en
label: Steuerarten
narrower: Tourismusabgabe
notation: V.09.04.04

V.09.07.02 Gemeindefinanzen
type: Thsys
type: Concept
label: V.09.07.02 Local government finance @en
label: Gemeindefinanzen
label: Local government finance @en
narrower: Tourismusabgabe
notation: V.09.07.02

Gemeindesteuerreform
label: Gemeindesteuer / Reform
has broader match: Tourismusabgabe
has narrower match: Tourismusabgabe

Gemeinde / Steuer
label: Kommunale Steuer
label: Gemeindesteuer
label: Kommunalsteuer

Gemeinde / Abgabe
label: Kommunalabgabe
label: Gemeindeabgabe
related match: Tourismusabgabe

Wertschöpfungsteuer
label: Wertschöpfungssteuer
has broader match: Tourismusabgabe

Kurförderungsabgabe
label: Fremdenverkehrsabgabe
has broader match: Tourismusabgabe

Gemeindesteuer
label: local tax @en