national tax
label: Bundessteuer @de
label: national taxation

Concept
type: Class

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

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
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.

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

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

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

scope note
sub property of: note
definition: A note that helps to clarify the meaning and/or the use of a concept.

state tax
label: Ländersteuern @de
label: Landessteuer @de
label: Ländersteuer @de

Descriptor
type: Class

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

Tax
type: Descriptor
type: Concept
label: Steuer @de
narrower: State tax

Horizontal fiscal equalization
type: Descriptor
type: Concept
label: Horizontaler Finanzausgleich @de
label: Interprovincial transfers
label: Horizontal fiscal transfers
label: Länderfinanzausgleich @de
related: State tax

State tax
type: Concept
type: Descriptor
is part of: STW Thesaurus for Economics
gvkppn: 091373840
label: Ländersteuer @de
broader: State government finance
broader: Tax
broader: V.09.04.04 Tax types
is in scheme: STW Thesaurus for Economics
related: Horizontal fiscal equalization
related: State government finance
scope note: Steuerhoheit liegt bei den jeweiligen Teilstaaten eines Bundesstaates. @de

State government finance
type: Concept
type: Descriptor
label: Subnational finance
label: Regional government finance
label: Länderfinanzen @de
label: Provincial finance
label: Kantonsfinanzen @de
related: State tax

State government finance
type: Concept
type: Thsys
label: V.09.07.01 State government finance
label: V.09.07.01 Länderfinanzen @de
label: Länderfinanzen @de
narrower: State tax
notation: V.09.07.01

V.09.04.04 Tax types
type: Concept
type: Thsys
label: V.09.04.04 Steuerarten @de
label: Tax types
label: Steuerarten @de
narrower: State tax
notation: V.09.04.04

Landessteuer
label: Ländersteuer @de